Service tax exempt on packed goods, delivered for sterilization under N/N. 8/2005-ST

Universal Medicap Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT held that the packed goods, delivered for sterilization, were indeed semi-finished goods. As such, the company was within its right to avail the exemption under Notification No. 8/2005-S.T., dated 1-3-2005 There is no dispute that appellant have carried out the activity of processing of goods on behalf of the clients which is covered under taxable entry of Business Auxiliary Service. For the processing activity there is an exemption Notification No. 8/2005-S.T., dated 1-3-2005 Both the lower authorit...