TaxTMI 
TaxTMI 
2013 (11) TMI 1010
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....tionate interest within six weeks from the date of the order in spite of the findings recorded in the earlier paragraphs?" 2. With the consent of the parties, as limited issue arises for consideration, we take up the appeal for final hearing and disposal today itself. As the impugned order is a common order passed in the two appeals, we are also disposing of the two appeals by this singular order. 3. The appellant herein had filed applications seeking waiver of pre-deposit for hearing of their appeal on merits against the adjudication orders dated 31 st January, 2013 and 6 th March, 2013. The appellant is a 100% subsidiary of Olam International Ltd., a company incorporated in Singapore. The first issue, on which service tax has been raise....
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.... sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. The overseas agents who facilitate sale of the petitioner's export of agricultural commodities fall within the scope of commission agent defined under Notification No.13/2003-ST. This is not in dispute. Notification No. 8/2004 amended several earlier exemption Notifications including Notifications No.13/2003-ST. Under this Notification, inter alia, Notification No.13/2003-ST was amended to introduce an additional clause in the Explanation to the earlier Notification No.13/2003-ST. The scope of the primary exemption granted was also restricted. Under the earlier Notification No.13/2003-ST, business auxiliary ser....
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....fit of exemption from liability to tax which did not find favour with the adjudicating authority. 7. On true and fair construction of the provisions of Notification No.8/2004-ST, it is clear that all agricultural products enumerated in the inclusive part of the definition such as cereals, pulses, fruits, nuts, rice, etc. per-se are agricultural produce. The further clause in the definition of 'agricultural produce' which brings agricultural produce processed by the cultivator also into the ambit of agricultural products is not applicable nor operates to define products enumerated in the inclusive portion of the definition. 8. On the above prima facie construction, the conclusion by the adjudicating authority that....
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....ed liability to "Business Support Services" (BSS) during 1.5.06 to 31.12.07 in view of the interim order in Kaveri Agri Care Pvt. Ltd. Vs. CS.T., Mysore reported in 2011 (22) STR 220 (Tri-Bang.), this Tribunal found considerable merit in the submission of the appellant therein that corporate guarantee provided to a bank for loans taken by another entity falls within Section 65(12) of the Act and not under BSS as defined in Section 65(104)(c). We are persuaded to follow this interim order for the reason that provision of corporate guarantee clearly falls outside banking or financial services." (emphasis supplied) 5. Thus, it is clear that the tribunal has observed that they were persuaded to follow the interim order passed in the case of K....