2015 (1) TMI 35

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..... ommissioner (AR), for the Respondent. ORDER The appellant is engaged in export of prawns and they had paid commission to their agents abroad. Proceedings were initiated for recovery of service tax on the commission paid to the foreign agents in the capacity of receiver of service of invoking provisions of Section 66A of Finance Act, 1994 for the period from 18-4-2006 to July, 2009 which have cul .....

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..... aning that the processes undertaken by appellants are not covered by the meaning. 4. We have considered the submissions. The Notification No. 13/2003 gives the meaning of agriculture which is reproduced as under :- (ii) Agriculture produce "means any produce resulting from cultivation or plantation on which either no further processing is done by the cultivator like tending, pruning, c .....

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..... stances, we do not find any prima facie case in favour of appellants. Accordingly, the appellants are directed to deposit 50% of the service tax demanded within six weeks from today and report compliance on 29-8-2013. Subject to compliance of the above amount, pre-deposit of the balance dues is waived and stay against the recovery during pendency of the appeal is granted. (Pronounced and dictated .....

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