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TMI Blog2013 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco leaves, Prima facie, it was found that the product emerging at the end of this process had the essential character of the input (tobacco leaves). Therefore, the principle enunciated in the Board’s circular is prima facie applicable. - Appellants are prima facie eligible for exemption under Notification No. 14/2004-S.T. – Full waiver of pre-deposit and stay of recovery granted against the Service tax demanded under ‘BAS’. GTA services – In Lakshminarayana Mining Co. v. CST[2009 (9) TMI 71 - CESTAT, BANGALORE] it was held that a ‘Goods Transport Agency’, as statutorily defined, should provide service in relation to transport of goods by road by issuing consignment note - Commissioner observed to the fact that there was “plenty of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also in respect of the penalties imposed on the appellant under various provisions of the Finance Act, 1994. The demand under BAS is for the period from 16-6-2005 to 30-9-2009 and the one under GTA services is for the period from January, 2005 to September, 2009. 3. After hearing both sides, we note that the demand of Service tax under BAS was raised in the wake of an amendment to the definition of Business Auxiliary services which was brought there w.e.f. 16-6-2005. As per the said amendment, processing of goods for or on behalf of the client in relation to agriculture became a part of the definition of BAS for the purpose of levy of Service tax. In the relevant show-cause notices issued by the department to the present appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the demand of Service tax raised under GTA services, on the strength of certain decisions of this Tribunal. He has also referred to the decision in Lakshminarayana Mining Co. v. CST, Bangalore - 2009 (16) S.T.R. 691 (Tri.-Bang.) wherein a similar demand of Service tax under GTA service was set aside by this Bench after holding that a Goods Transport Agency , as statutorily defined, should provide service in relation to transport of goods by road by issuing consignment note. It is submitted that though this case law was cited before the learned Commissioner, he refused to follow it without cogent reason. Learned counsel has also relied on certain other decisions on the point. 5. The learned Additional Commissioner (AR) has oppose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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