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2014 (8) TMI 268 - AT - Service TaxWaiver of pre-deposit of service tax - Business Auxilliary service - Supply of inputs to sugar cane factory - Held that:- applicants are acting as an agent on behalf of cane growing farmers for providing service to the sugar factory in relation to the procurement of goods or services which are inputs for the client. The amounts in question are in respect of the harvesting and transportation of the sugar cane to the factory and activity undertaken by the commission agent in relation to the sale and purchase of agricultural produce is exempted from service tax as per Notification no. 13/03-ST dt.20.06.2003 as amended. In view of the above, prima facie we find that the applicants have made out a strong case in their favour. Therefore, the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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