2004 (9) TMI 604

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....r Reddy, SCCG, for the Respondent. ORDER Heard learned Counsel for the parties. 2.  This Court has granted stay earlier. Vacate Stay petition has been filed along with the counter-affidavit. Since pleadings are complete, and we have heard the learned Counsel for the parties, writ petition itself is disposed of at this stage. 3.  The petitioners are aggrieved of Circular No. 6....

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.... should be leviable to service tax under this category. This activity does not get covered under exemption Notification No. 13/2003-S.T., dated 20-6-2003, as this is not in relation to sale or purchase of goods. The exemption provided under Notification 13/2003-S.T. is applicable only for commission agents dealing in goods. Field formations and trade may be informed accordingly." 4.  Sr....

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....ice Tax under the category of Business Auxilliary Services? Second one is, Whether the services provided is exempt from service tax in terms of Notification No. 13/2003, dated 20-6-2003 ? 7.  It appears that there is a notification granting exemptions and this notification has been categorically interpreted by the circular by saying that the activity does not get covered under exemption no....

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.... instructions and directions of the said Board : PROVIDED that no such orders, instructions or directions shall be issued- (a)  so as to require any Central Excise Officer to make particular assessment or to dispose of a particular case in a particular manner; or (b)  so as to interfere with the discretion of the [Commissioner of Central Excise (Appeals)] in the exercise of his ....