2012 (5) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rao, Advs. For Respondent: Mr Ganesh Haavanur, SDR Per: P G Chacko (Oral): These applications filed by the appellants seek waiver of pre-deposit and stay of recovery in respect of certain amounts of service tax and penalty adjudged against them, brief, particulars of which are tabulated below: Sl. No. Appeal No. Service Tax demanded (Rs.) Period of Demand 1. ST/341/2011 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods for, or on behalf of, the client in relation to agriculture" as clarified by CBEC in Circular No. 143/12/2011-ST dated 26.05.2011. It has been admitted that the service relating to processing of tobacco is not taxable under the head 'Business Auxiliary Service'. But exemption from payment of service tax is claimed under the above Notification on the strength of the Board's circular ibid. Afte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... We also find that a small part of the impugned demand in the case of M/s. DTE Exports Pvt. Ltd. is under the head 'Renting of Immovable Property'. The demand is a little over Rs.5,000/-. Justifiably, both sides have not dwelt much on it, considering the small amount involved. A solitary issue arising in the case of M/s. DTE Exports Pvt. Ltd. is whether certain amount of commission paid to foreign....