https://www.taxtmi.com/caselaws?id=436479 The Tribunal held that the appellant, a Public Sector Undertaking acting as a commission agent, was not liable to pay service tax under the category of "Business Auxiliary Service" for the specified period. The appellant's exemption from service tax was supported by Notification No.13/2003-ST and the definition of a commission agent. The impugned order demanding service tax was dismissed, and no penalty was imposed on the appellant. The appeal was allowed in favor of the appellant with consequential relief, if any. en-us Thu, 13 Apr 2023 00:00:00 +0530 Fri, 14 Apr 2023 09:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436479 The Tribunal held that the appellant, a Public Sector Undertaking acting as a commission agent, was not liable to pay service tax under the category of "Business Auxiliary Service" for the specified period. The appellant's exemption from service tax was supported by Notification No.13/2003-ST and the definition of a commission agent. The impugned order demanding service tax was dismissed, and no penalty was imposed on the appellant. The appeal was allowed in favor of the appellant with consequential relief, if any. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436479