https://www.taxtmi.com/caselaws?id=219386 Harvesting and transporting sugarcane by a commission agent was treated as activity connected with the sale of an agricultural product, bringing it within the exemption for Business Auxiliary Service under Notification No. 13/2003-ST. On the recorded facts, sugarcane qualified as an agricultural product and the service was considered exempt for the limited purpose of pre-deposit. Accordingly, pre-deposit of duty, interest and penalty was waived and recovery stayed during the pendency of the appeal. en-us Tue, 31 Jul 2012 00:00:00 +0530 Wed, 09 Jul 2014 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219386 Harvesting and transporting sugarcane by a commission agent was treated as activity connected with the sale of an agricultural product, bringing it within the exemption for Business Auxiliary Service under Notification No. 13/2003-ST. On the recorded facts, sugarcane qualified as an agricultural product and the service was considered exempt for the limited purpose of pre-deposit. Accordingly, pre-deposit of duty, interest and penalty was waived and recovery stayed during the pendency of the appeal. Case-Laws Service Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219386