https://www.taxtmi.com/caselaws?id=250318 Commission agent activity connected with procurement of sugarcane from cane-growing farmers was treated as falling within the exemption for commission agents dealing in agricultural produce, rather than taxable Business Auxiliary Service. The demand alleged procurement inputs for a sugar factory, but the show cause notice itself described the appellant as acting for farmers in relation to harvesting and transportation of sugarcane. On the material available at the stay stage, the activity was found to be covered by the notification exemption under the Finance Act, and a strong prima facie case was established. Waiver of pre-deposit and stay of recovery were therefore granted pending appeal. en-us Mon, 16 Jun 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250318 Commission agent activity connected with procurement of sugarcane from cane-growing farmers was treated as falling within the exemption for commission agents dealing in agricultural produce, rather than taxable Business Auxiliary Service. The demand alleged procurement inputs for a sugar factory, but the show cause notice itself described the appellant as acting for farmers in relation to harvesting and transportation of sugarcane. On the material available at the stay stage, the activity was found to be covered by the notification exemption under the Finance Act, and a strong prima facie case was established. Waiver of pre-deposit and stay of recovery were therefore granted pending appeal. Case-Laws Service Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250318