9911796707
TMI Blog2008 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... n/shredding has been held as not covered by the category of business auxiliary service – moreover impugned service was not provided on behalf of the client in as much as there is no 3rd person involved, so it is not taxable - Appeals are allowed by way of remand - ST/52-53/08 - A/1551-1552 AND S/713-714/WZB/AHD./2008 - Dated:- 29-7-2008 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zation or incineration of waste received from various industries. 4. The learned advocate at this stage has brought to our notice a letter written by Commissioner of Service Tax from the Ministry of Finance, Central Board of Excise Customs, addressed to Director General, DGCEI, New Delhi, dated 13.7.07. For better appreciation, we reproduce Para 3 of the said letter. "The matter has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not fall under business auxiliary service or any other existing taxable services." 5. The first part of the said paragraph shows that the treatment of bio-medical waste incineration/shredding has been held as not covered by the category of business auxiliary service. The second part of the said paragraph is to the effect that such activity undertaken by the assessee is not leviable to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority from Board. Appellant is at liberty to raise all the contentions before the adjudicating authority in de-novo proceedings. 6. Apart from the above, a part of the demand in the case of M/s Enviro Technology stands confirmed on the ground of service tax to be levied on Goods Transport Agency Services. We find that Commissioner has not dealt with the appellant's stand and pleas on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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