2008 (8) TMI 215 - AT - Service Tax

Applicant is rendering services of business auxiliary service claim that he should be held as having rendered service as a commission agent during the relevant period and eligible for exemption Notification No. 13/2003 appellant relies on explanation dated 16-6-2005 inserted to the term commission agent prima facie views of appellant are acceptable say granted

Summary

The Appellate Tribunal CESTAT, New Delhi heard a stay application regarding a service tax case. The applicant claimed exemption as a commission agent under Notification No. 13/2003. An amendment in 2005 was argued to be retrospective. The Tribunal granted waiver of dues and stayed recovery pending appeal, agreeing with the applicant's position.