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    <title>2018 (1) TMI 1362 - CESTAT HYDERABAD</title>
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    <description>Service tax on threshing and re-drying operations of tobacco leaves was held not sustainable under Business Auxiliary Services. The dispute concerned whether these processing activities created a taxable service liability for the relevant period. Relying on an earlier common final order of the same Bench on an identical issue, the Bench found that such operations did not attract service tax under that category. As a result, the demand, interest and penalties were set aside as unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=274857</link>
      <description>Service tax on threshing and re-drying operations of tobacco leaves was held not sustainable under Business Auxiliary Services. The dispute concerned whether these processing activities created a taxable service liability for the relevant period. Relying on an earlier common final order of the same Bench on an identical issue, the Bench found that such operations did not attract service tax under that category. As a result, the demand, interest and penalties were set aside as unsustainable.</description>
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