2023 (9) TMI 817 - SC ORDER

Business Auxiliary Service - marketing and promotion of pesticides/insecticide manufactured by their principal - extended period of limitation - CESTAT held that service in question do qualify as Agricultural Extension Services and are covered under negative list as per Section 66D of the Finance Act, 1944.

HELD THAT:- There are no ground to interfere with the impugned Order dated 30-08-2018 passed by the Customs, Excise and Service Tax Appellate Tribunal.

Appeal dismissed.