https://www.taxtmi.com/caselaws?id=244772 The refund of service tax under Notification No. 13/2003-S.T. was confined by the amendment in Notification No. 8/2004-S.T., which restricted the exemption to commission agents dealing in agricultural produce. The earlier view that mutual funds could fall within "goods" did not override the amended scope, so exemption was available only up to 9-7-2004. For the later period, entitlement depended on proof of the actual period of service rendered, and the matter required fresh consideration on documentary evidence. en-us Thu, 30 May 2013 00:00:00 +0530 Fri, 07 Mar 2014 08:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244772 The refund of service tax under Notification No. 13/2003-S.T. was confined by the amendment in Notification No. 8/2004-S.T., which restricted the exemption to commission agents dealing in agricultural produce. The earlier view that mutual funds could fall within "goods" did not override the amended scope, so exemption was available only up to 9-7-2004. For the later period, entitlement depended on proof of the actual period of service rendered, and the matter required fresh consideration on documentary evidence. Case-Laws Service Tax Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244772