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2017 (2) TMI 1373 - CESTAT MUMBAIWhether the first appellate authority has come to correct conclusion that demand of service tax under the category of business auxiliary service needs to be dropped or otherwise? - Held that:- An identical issue decided in the case of DNYANESHWAR TRUST VERSUS COMMISSIONER OF C. EX., MUMBAI [2014 (1) TMI 90 - CESTAT MUMBAI], where it was held 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 - appeal dismissed - decided against appellant.
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