https://www.taxtmi.com/caselaws?id=241185 Service tax on commission received for harvesting and transporting sugar cane was treated as linked to the manufacturing process of sugar, so the claimed exemption under Notification No. 14/2004-S.T. was not made out on the facts presented. The Tribunal also found that invocation of the extended period of limitation was justified. As a result, complete waiver of pre-deposit was refused, and interim relief was made conditional on deposit of the balance service tax within eight weeks, failing which the requested waiver and stay would not operate. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 18 Dec 2013 08:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241185 Service tax on commission received for harvesting and transporting sugar cane was treated as linked to the manufacturing process of sugar, so the claimed exemption under Notification No. 14/2004-S.T. was not made out on the facts presented. The Tribunal also found that invocation of the extended period of limitation was justified. As a result, complete waiver of pre-deposit was refused, and interim relief was made conditional on deposit of the balance service tax within eight weeks, failing which the requested waiver and stay would not operate. Case-Laws Service Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241185