https://www.taxtmi.com/caselaws?id=254836 The Tribunal ruled against the appellant in a case concerning the recovery of service tax on commission paid to foreign agents for exporting prawns. The appellant's claim for exemption under Notification No. 13/2003-S.T. for services related to agriculture, including pisciculture, was rejected. The Tribunal found that pisciculture did not fall within the definition of agriculture as per the Notification. The appellant was directed to deposit 50% of the service tax demanded within six weeks, with the remaining dues waived upon compliance, and a stay against recovery granted during the appeal's pendency. en-us Wed, 19 Jun 2013 00:00:00 +0530 Thu, 01 Jan 2015 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254836 The Tribunal ruled against the appellant in a case concerning the recovery of service tax on commission paid to foreign agents for exporting prawns. The appellant's claim for exemption under Notification No. 13/2003-S.T. for services related to agriculture, including pisciculture, was rejected. The Tribunal found that pisciculture did not fall within the definition of agriculture as per the Notification. The appellant was directed to deposit 50% of the service tax demanded within six weeks, with the remaining dues waived upon compliance, and a stay against recovery granted during the appeal's pendency. Case-Laws Service Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254836