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2014 (8) TMI 509 - AT - Service TaxWaiver of pre deposit - benefit of exemption Notification No. 13/2003-S.T., dated 20-6-2003 - Denial of refund claim - exemption of Business Auxiliary Services provided by a commission agent in relation to sale or purchase of agriculture produces from the service tax leviable thereon under Section 66 - Whether the appellants fall within the scope of Notification No. 13/2003-S.T., dated 20-6-2003 - Held that:- Explanation attached to the scope of Notification No. 13/2003-S.T. clarifies the scope of agricultural produce. For availing the benefit of the notification, the various processes on the agriculture produce are required to be done by the cultivators himself. Admittedly, the appellants are not the cultivators of the agricultural produce, but were only rice producers/exporters. As such, at this prima facie stage, we are of the view that the benefit of the notification is not available to the appellant - Conditional stay granted.
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