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April 2011

(2011) 21 STR 241 (Tri – Ahmd.) – Globe Enviro Care Ltd. vs. CCEx., Surat

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Incineration of bio medical waste prima facie not in the nature of processing of goods – not a business auxiliary service – stay granted.

Facts:
Appellant was engaged in processing and treatment of liquid chemical effluents generated at various industries. It was held liable for service tax on the ground that such activities are processing of goods on behalf of client and therefore, the same are ancillary to business auxiliary services. Appellant referred to various judgments to argue that the same is not leviable to service tax at all.

Held:
The Tribunal observed that the lower authorities did not consider CBEC Circular issued in this behalf which clarified that incineration/shredding of biomedical waste cannot be considered as processing of goods. Granting unconditional stay, the matter was remanded to the adjudicating authority.

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