https://www.taxtmi.com/caselaws?id=236511 The Tribunal ruled in favor of the appellant, recognizing their services as those of a commission agent under Business Auxiliary Service, rather than a clearing and forwarding agent subject to service tax. The Tribunal remanded the matter to the Commissioner of Central Excise (Appeals) to re-examine the appellant's eligibility for exemption under specific notifications and recalculate the service tax demand for the normal limitation period if the exemption did not apply. Penalties under Sections 76 and 78 were waived. en-us Fri, 26 Apr 2013 00:00:00 +0530 Fri, 30 Aug 2013 12:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236511 The Tribunal ruled in favor of the appellant, recognizing their services as those of a commission agent under Business Auxiliary Service, rather than a clearing and forwarding agent subject to service tax. The Tribunal remanded the matter to the Commissioner of Central Excise (Appeals) to re-examine the appellant's eligibility for exemption under specific notifications and recalculate the service tax demand for the normal limitation period if the exemption did not apply. Penalties under Sections 76 and 78 were waived. Case-Laws Service Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236511