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2009 (3) TMI 123 - AT - Service TaxBusiness Auxiliary Service – Scope of – Exemption Notification no. 13/2003 dated 20-6-2003 - appellants received commission based on the primary sales of beer and looking into the totality of the agreement - the appellants cause sale of the goods - The revenue’s contention that the appellants are not commission agents is not acceptable - Once they are held to be commission agents, they will be entitled for exemption under Notification No.13/2003-ST during the relevant period. Held that demand is not sustainable.
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