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    <title>2015 (10) TMI 452 - CESTAT MUMBAI</title>
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    <description>Commission received for supervising harvesting and transportation of sugarcane from farmers&#039; fields to the sugar factory was held to fall within the exemption for services rendered by a commission agent in relation to agricultural products. The activity was treated as connected with the sale of sugarcane, an agricultural product, so the business auxiliary service exemption applied. On that basis, the service tax demand was not sustainable and the issue was decided in favour of the assessee.</description>
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      <description>Commission received for supervising harvesting and transportation of sugarcane from farmers&#039; fields to the sugar factory was held to fall within the exemption for services rendered by a commission agent in relation to agricultural products. The activity was treated as connected with the sale of sugarcane, an agricultural product, so the business auxiliary service exemption applied. On that basis, the service tax demand was not sustainable and the issue was decided in favour of the assessee.</description>
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