https://www.taxtmi.com/caselaws?id=268963 Retrospective exemption under Notification No. 3/2014-S.T. was applied to services rendered by intermediaries and sub-brokers in commodity trading. The activity was treated as falling within the notification's description of services provided by an authorised person or sub-broker to a member of a recognised or registered association in relation to a forward contract for the relevant period. As the exemption squarely covered the disputed services, the service tax demands were not sustainable and were set aside. Pre-deposit was waived and the appeals were taken up for final disposal. en-us Tue, 25 Nov 2014 00:00:00 +0530 Sat, 05 Dec 2015 11:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268963 Retrospective exemption under Notification No. 3/2014-S.T. was applied to services rendered by intermediaries and sub-brokers in commodity trading. The activity was treated as falling within the notification's description of services provided by an authorised person or sub-broker to a member of a recognised or registered association in relation to a forward contract for the relevant period. As the exemption squarely covered the disputed services, the service tax demands were not sustainable and were set aside. Pre-deposit was waived and the appeals were taken up for final disposal. Case-Laws Service Tax Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268963