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TMI Blog2019 (3) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri S. Govindarajan, AC (AR), for the Respondent. ORDER The brief facts are that the appellants are manufacturers and exporters of cotton yarn and blended yarn. They used the services of commission agents for procurement of export orders outside India and paid commission to such foreign based agents. They are liable to pay service tax on such commission under reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or paying service tax since the cotton yarn is an agricultural produce and, therefore, is exempted from payment of service tax under Business Auxiliary Service. It is also alternatively argued by her that as per Notification No. 13/2003-S.T., dated 20-6-2003, the appellants are not liable to pay service tax. She also argued that the penalty imposed under Section 76 may be set aside since the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not liable to pay service tax under Notification No. 13/2003-S.T., dated 26-6-2003 therefore cannot sustain. However, we take note of the fact that the issue whether the assessee was liable to pay service tax under reverse charge mechanism was under litigation for a long time and, therefore, the assessee cannot be find fault for not discharging the service tax during the relevant period. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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