Commission agent exemption claim accepted prima facie, with recovery stayed pending appeal disposal.

On a prima facie view, the Tribunal accepted the appellant's claim to exemption as a commission agent under the relevant notification for the disputed period, treating the later explanation to the term as clarificatory. It held that the appellant had shown sufficient grounds for interim protection in relation to its business auxiliary service activity. As a result, waiver of dues was granted and recovery was stayed until disposal of the appeal.

---

---

Issues: Whether the appellant was prima facie entitled to exemption as a commission agent under the relevant notification for the period in dispute, and whether recovery of dues should be stayed pending disposal of the appeal.

Analysis: The Tribunal noted the appellant's claim that it was rendering business auxiliary service as a commission agent and that the subsequent explanation inserted to the term commission agent was stated to be clarificatory. On a prima facie consideration, the Tribunal agreed with the appellant's position and accepted the plea for interim relief.

Outcome: Waiver of dues was granted and recovery was stayed till disposal of the appeal.

---