https://www.taxtmi.com/caselaws?id=376024 Threshing and drying of raw tobacco leaves was held not to constitute Business Auxiliary Service, following prior Tribunal decisions upheld by the Supreme Court, so the activity was not liable to service tax. Commission paid to a foreign commission agent was also treated as covered by Notification No. 13/2003-ST, with the result that no service tax was payable under the reverse charge mechanism. The impugned orders were therefore set aside and the appeals were allowed in full. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376024 Threshing and drying of raw tobacco leaves was held not to constitute Business Auxiliary Service, following prior Tribunal decisions upheld by the Supreme Court, so the activity was not liable to service tax. Commission paid to a foreign commission agent was also treated as covered by Notification No. 13/2003-ST, with the result that no service tax was payable under the reverse charge mechanism. The impugned orders were therefore set aside and the appeals were allowed in full. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376024