https://www.taxtmi.com/caselaws?id=241865 Business Auxiliary Service in relation to harvesting and transportation of sugarcane was considered eligible for exemption under Notification No. 13/2003-S.T. where the activity was treated as that of a commission agent. The stated reasoning was that sugarcane is an agricultural product, and the notification exempts Business Auxiliary Service provided by a commission agent in relation to the sale of agricultural products. On that basis, the demand of service tax was found not sustainable. en-us Wed, 03 Oct 2012 00:00:00 +0530 Thu, 02 Jan 2014 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241865 Business Auxiliary Service in relation to harvesting and transportation of sugarcane was considered eligible for exemption under Notification No. 13/2003-S.T. where the activity was treated as that of a commission agent. The stated reasoning was that sugarcane is an agricultural product, and the notification exempts Business Auxiliary Service provided by a commission agent in relation to the sale of agricultural products. On that basis, the demand of service tax was found not sustainable. Case-Laws Service Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241865