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2019 (12) TMI 553 - CESTAT CHANDIGARHBusiness Auxiliary Services - marketing and promotion of pesticides/insecticide - extended period of limitation - HELD THAT:- Issue decided in the case of M/S. FRONTIER AGROTECH PVT LTD VERSUS CCE, JAMMU [2018 (8) TMI 1171 - CESTAT CHANDIGARH], where it was held that the services undertaken by the appellant are agriculture extension services which are exempted from payment of duty. Services merit classification of services rendered by the appellant are agriculture extension services which are covered under negative list as per section 65B (4) of the Finance Act, 1994. Therefore, the appellant are not liable to pay service tax. Appeal allowed - decided in favor of appellant.
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