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2010 (11) TMI 355 - AT - Service TaxExemption - Business Auxiliary Services - The appellant the commission agent for fabric-sourcing and procurement of high quality fabrics - Exemption from the payment of Service Tax in terms of Notification No. 14/04-S.T.,was denied on the ground that the assessee was not engaged in providing ‘Business Auxiliary Services’ of textile processing - The assessee is a commercial concern, which provides ‘Business Auxiliary Services’ relating to procurement of goods (fabrics) which are inputs for the client. The assessee herein being an individual, not falling within any of the seven categories set out in the provisions, is not required to establish that it is providing Business Auxiliary Services in respect of either procurement of goods or services - Hence, the assessee is covered by the first part of the Notification and thus not required to decide the applicability of the proviso of the Notification - The assessee is, therefore, entitled to benefit of the exemption under Notification No. 14/04
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