2010 (4) TMI 404 - AT - Service Tax

Stay- Business Auxiliary Service-Segregation of scrap arising out of manufacture at client s factory. Demand holding that the activity undertaken by the respondent under Business Auxiliary Services under the head production of goods on behalf of the client. Held that- prima facie activity not covered under Business Auxiliary Service. Stay not granted.

Summary

The Appellate Tribunal CESTAT, Bangalore dismissed the stay petition filed by the revenue regarding the categorization of activity as "Business Auxiliary Services". The respondent's segregation of scrap items within the factory premises of RINL was not considered under this category. The Tribunal found it unnecessary to stay the operation of the impugned order.