https://www.taxtmi.com/caselaws?id=250559 The exemption under Notification No. 13/2003-S.T. for Business Auxiliary Services connected with sale or purchase of agricultural produce was found, prima facie, unavailable where the appellant was a rice producer-exporter using overseas commission agents to procure orders, rather than itself acting as a cultivator undertaking the relevant processes. On that reading, the service tax liability on the recipient-side arrangement arose under Section 66A(1) of the Finance Act, 1994 read with Rule 2(1)(d) of the Service Tax Rules, 1994. As a result, full waiver of pre-deposit was declined and partial relief was granted with 50% of the demand directed to be deposited. en-us Mon, 31 Oct 2011 00:00:00 +0530 Mon, 18 Aug 2014 09:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250559 The exemption under Notification No. 13/2003-S.T. for Business Auxiliary Services connected with sale or purchase of agricultural produce was found, prima facie, unavailable where the appellant was a rice producer-exporter using overseas commission agents to procure orders, rather than itself acting as a cultivator undertaking the relevant processes. On that reading, the service tax liability on the recipient-side arrangement arose under Section 66A(1) of the Finance Act, 1994 read with Rule 2(1)(d) of the Service Tax Rules, 1994. As a result, full waiver of pre-deposit was declined and partial relief was granted with 50% of the demand directed to be deposited. Case-Laws Service Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250559