https://www.taxtmi.com/caselaws?id=342780 The Tribunal set aside the service tax demands on Business Auxiliary Service (BAS), ruling in favor of the appellants as their activities were related to agriculture and exempt from service tax. However, the demands on Goods Transport Service (GTA) were upheld as the appellants fell under the definition of GTA by paying freight charges. The service tax demands on Renting of Immovable Property Service were also upheld. The Tribunal dismissed the appeal on commission paid to foreign agents, and remanded the penalty issue for further consideration, directing authorities to provide reasonable opportunities to the appellants. en-us Wed, 22 Feb 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342780 The Tribunal set aside the service tax demands on Business Auxiliary Service (BAS), ruling in favor of the appellants as their activities were related to agriculture and exempt from service tax. However, the demands on Goods Transport Service (GTA) were upheld as the appellants fell under the definition of GTA by paying freight charges. The service tax demands on Renting of Immovable Property Service were also upheld. The Tribunal dismissed the appeal on commission paid to foreign agents, and remanded the penalty issue for further consideration, directing authorities to provide reasonable opportunities to the appellants. Case-Laws Service Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342780