2016 (11) TMI 584

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....t Shri B. Kumar Iyer, Supdt.(AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. US/281/RGD/2012 dated 27.04.2012. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides we find that the issue in this appeal is regarding the demand of service tax from the appellant under the category of business auxil....

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....that incineration/shredding of biomedical waste cannot be called as processing of goods and the said activity does not qualify as processing of goods on behalf of the client. In the case in hand, the same analogy will apply inasmuch appellant is treating waste received from Apte Organics for which they get paid. We find strong force in the submissions made by the learned Counsel that the ratio of ....