https://www.taxtmi.com/caselaws?id=369005 The Tribunal allowed the appellant's appeal against a service tax demand, ruling that the services provided constituted Agricultural Extension Services and were not taxable under Business Auxiliary Service. The Tribunal found that the appellant's activities, including farmer training and stewardship, aligned with the definition of Agricultural Extension Services, emphasizing the scientific nature of the services. As remuneration calculation did not involve marketing or promotion, the Tribunal held that the appellant was not liable for service tax under Section 66D of the Finance Act, ultimately setting aside the demand in favor of the appellant. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369005 The Tribunal allowed the appellant's appeal against a service tax demand, ruling that the services provided constituted Agricultural Extension Services and were not taxable under Business Auxiliary Service. The Tribunal found that the appellant's activities, including farmer training and stewardship, aligned with the definition of Agricultural Extension Services, emphasizing the scientific nature of the services. As remuneration calculation did not involve marketing or promotion, the Tribunal held that the appellant was not liable for service tax under Section 66D of the Finance Act, ultimately setting aside the demand in favor of the appellant. Case-Laws Service Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369005