https://www.taxtmi.com/caselaws?id=283071 The Tribunal ruled in favor of the appellant, a cashew kernel manufacturer, in a dispute regarding the liability to pay service tax on commissions paid to overseas agents. The Tribunal determined that cashew kernels qualify as agricultural produce under Notification No. 13/2003 ST, entitling the appellant to the benefits of the notification. Consequently, the appellant was not required to pay service tax on the commissions, and the appeal was allowed, overturning the previous decision against the appellant. en-us Mon, 12 Feb 2018 00:00:00 +0530 Fri, 06 Sep 2019 07:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283071 The Tribunal ruled in favor of the appellant, a cashew kernel manufacturer, in a dispute regarding the liability to pay service tax on commissions paid to overseas agents. The Tribunal determined that cashew kernels qualify as agricultural produce under Notification No. 13/2003 ST, entitling the appellant to the benefits of the notification. Consequently, the appellant was not required to pay service tax on the commissions, and the appeal was allowed, overturning the previous decision against the appellant. Case-Laws Service Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283071