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2018 (10) TMI 971 - AT - Service TaxBusiness Auxiliary Service - marketing and promotion of pesticides/insecticide manufactured by their principal - extended period of limitation - Held that:- The issue came up before this Tribunal in the case of M/s Frontier Agrotech Pvt Limited [2018 (8) TMI 1171 - CESTAT CHANDIGARH] wherein the services in question are identical to the services in hand and this Tribunal held that the services rendered by the appellant are “Agricultural Extension Services” and are covered under negative list as per Section 66D of the Finance Act, 1944. The service in question do qualify as Agricultural Extension Services and are covered under negative list as per Section 66D of the Finance Act, 1944 - the appellant is not liable to pay service tax - Appeal allowed - decided in favor of appellant.
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