https://www.taxtmi.com/caselaws?id=128530 Commission agents were treated, prima facie, as covered by Notification No. 13/2003-S.T., which exempted such services from service tax under Business Auxiliary Services during the relevant period; the later amendment was stated not to alter the position for the dispute period, supporting complete waiver of pre-deposit. Disclosure in correspondence with the department also weighed against a prima facie finding of suppression, so invocation of the extended limitation period was not justified at the interim stage. On that basis, stay applications were allowed and coercive recovery was stayed pending disposal of the appeals. en-us Thu, 11 Dec 2008 00:00:00 +0530 Sat, 06 Apr 2013 17:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128530 Commission agents were treated, prima facie, as covered by Notification No. 13/2003-S.T., which exempted such services from service tax under Business Auxiliary Services during the relevant period; the later amendment was stated not to alter the position for the dispute period, supporting complete waiver of pre-deposit. Disclosure in correspondence with the department also weighed against a prima facie finding of suppression, so invocation of the extended limitation period was not justified at the interim stage. On that basis, stay applications were allowed and coercive recovery was stayed pending disposal of the appeals. Case-Laws Service Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128530