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2012 (12) TMI 401 - AT - Service TaxWaiver of pre-deposit – Service Tax, interest & penalty – Business Auxiliary Service - Assessee has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers - This activity is in relation to sale of sugarcane by farmers and purchase of sugarcane by the sugar factory and service provided of a commission agent - Held that:- As the applicant is entitled for the benefit of Notification no. 13/2003-ST which provides exemption from payment of service tax in respect of service provided under “Business Auxiliary Service” in relation to the sale of agricultural products. Hence, pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. Stay Granted.
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