https://www.taxtmi.com/caselaws?id=359905 The Tribunal set aside the demand for Service Tax under Business Auxiliary Service for the period before a specific amendment date as the appellants' processing activities did not fall under the relevant clause. The appellants were granted the benefit of exemption under Notification No. 50/2003-CE despite discrepancies in filing requirements, as they had submitted the necessary declaration and met the conditions. The majority decision favored the appellants, granting them relief and upholding their entitlement to the exemption. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 15 Sep 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359905 The Tribunal set aside the demand for Service Tax under Business Auxiliary Service for the period before a specific amendment date as the appellants' processing activities did not fall under the relevant clause. The appellants were granted the benefit of exemption under Notification No. 50/2003-CE despite discrepancies in filing requirements, as they had submitted the necessary declaration and met the conditions. The majority decision favored the appellants, granting them relief and upholding their entitlement to the exemption. Case-Laws Central Excise Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359905