https://www.taxtmi.com/caselaws?id=262882 The appellate tribunal allowed the appeal, quashing the service tax demand under Business Auxiliary Service of Rs. 36,55,731, along with interest and penalty. It held that the services provided did not fall under the definition of Business Auxiliary Service as per Section 65(19) of the Finance Act, 1994. The tribunal also exempted the commission received by the appellant from M/s. Punjab Chemical Agency under Notification No.13/2003-ST, as the services rendered aligned with the exemption for commission agents. The unreliable contracts submitted during adjudication led to the unsustainable demand, resulting in the appeal's success. en-us Fri, 19 Jun 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262882 The appellate tribunal allowed the appeal, quashing the service tax demand under Business Auxiliary Service of Rs. 36,55,731, along with interest and penalty. It held that the services provided did not fall under the definition of Business Auxiliary Service as per Section 65(19) of the Finance Act, 1994. The tribunal also exempted the commission received by the appellant from M/s. Punjab Chemical Agency under Notification No.13/2003-ST, as the services rendered aligned with the exemption for commission agents. The unreliable contracts submitted during adjudication led to the unsustainable demand, resulting in the appeal's success. Case-Laws Service Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262882