TMI Blog2017 (2) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMISSIONER OF C. EX., MUMBAI [2014 (1) TMI 90 - CESTAT MUMBAI], where it was held that the appellant is entitled for the benefit of Notification No. 13/2003-S.T., which provides exemption from payment of service tax in respect of service provided under “Business Auxiliary Service” in relation to the sale of agricultural products - appeal dismissed - decided against appellant. - ST/85964/2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical issue of the same respondent was adjudged in appeal No. ST/238/2012 which was decided by the bench by final order No. A/652/2012 dated 03/10/2012 as reported at 2013 (31) STR 328 (Tri.-Mumbai). We notice that the first appellate authority has relied on the same decision of the Tribunal to set aside the order-in-original. 4. Since identical issue of the same respondent is decided in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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