2008 (7) TMI 28

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....ber (Technical) Shri Prakash Shah, Advocate for the appellant. Shri S.R. Prasad, SDR, for the respondent. [Order Per: Mrs. Archana Wadhwa, Member (Judicial)] - After dispensing with the condition of pre-deposit of duty and penalty in both the cases, we proceed to decide the appeals themselves, in as much the disputed issue, prima facie, seems to be covered by Board's letter from F.No.137/....

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....d by the Board. The view of the Board is that the incineration/shredding of bio-medical waste can, by no stretch of imagination, be called as "processing of goods", even if in certain cases the shredded materials may be used as fillers etc. Further, the activity also does not qualify to be called as "provision of service on behalf of the client". This is because, the taxable activity envisaged und....

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....ce tax in as much as the same cannot be said to have been provided on behalf of the client in as much as there is no 3rd person involved to whom assessee's client is liable to provide any service.  While agree with the first part of the above paragraph, we do not agree, prima facie, with the second part of the said paragraph, , in as much as the definition of business auxiliary service was am....