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2014 (1) TMI 90 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Business auxiliary service - Eligibility to Notification 13/2003-S.T. - Held that:- appellant has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers and 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. In view of this finding, we find that the appellant is entitled for the benefit of Notification No. 13/2003-S.T., 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 - Decided in favour of assessee.
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