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2015 (9) TMI 1280 - AT - Service Tax
Business Auxiliary Services - Benefit of Notification No.13/2003-ST, dated 20.6.2003 towards commission agent's services - Held that:- The notification exempts business auxiliary services provided by a commission agent. In other words, so long as the appellant provided business auxiliary services (even if such services did not strictly fall within the purview of the role of a commission agents) it was eligible for the benefit of the said notification. - as the appellant qualified to be called a commission agent and admittedly rendered business auxiliary services, it was squarely eligible for the benefit of Notification No. 13/2003-ST even if one resorts to (the so-called) strict interpretation of the said Notification. In our view the wording of Notification No. 13/2003-ST does not suffer from any ambiguity and readily lends itself to plain and straight forward interpretation rendering recourse to interpretational discourse unnecessary. - Impugned order is set aside - Decided in favour of assessee.