https://www.taxtmi.com/caselaws?id=325866 The Tribunal held that the services provided by the appellant qualified for exemption from Service Tax under Notification No.13/2003-ST as they fell within the scope of "Business auxiliary services" offered by a "commission agent." The appellant's activities, including engaging bottlers and collecting payments, were deemed to align with the definition of a commission agent, warranting the exemption. Consequently, the Tribunal set aside the Commissioner's decision, allowing the appeal and granting consequential relief to the appellant. en-us Wed, 06 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325866 The Tribunal held that the services provided by the appellant qualified for exemption from Service Tax under Notification No.13/2003-ST as they fell within the scope of "Business auxiliary services" offered by a "commission agent." The appellant's activities, including engaging bottlers and collecting payments, were deemed to align with the definition of a commission agent, warranting the exemption. Consequently, the Tribunal set aside the Commissioner's decision, allowing the appeal and granting consequential relief to the appellant. Case-Laws Service Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325866