https://www.taxtmi.com/caselaws?id=34298 The appeals were allowed, granting the appellants relief as they were deemed to be commission agents entitled to the exemption under Notification No.13/2003-ST. The judgment clarified their status based on the activities performed and the commission received, establishing their eligibility for the exemption as providers of 'Business Auxiliary Services'. The revenue's argument that they were not commission agents was rejected, emphasizing that the commission was tied to the quantity of goods sold, confirming their entitlement to the exemption. en-us Tue, 03 Mar 2009 00:00:00 +0530 Thu, 15 Oct 2009 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34298 The appeals were allowed, granting the appellants relief as they were deemed to be commission agents entitled to the exemption under Notification No.13/2003-ST. The judgment clarified their status based on the activities performed and the commission received, establishing their eligibility for the exemption as providers of 'Business Auxiliary Services'. The revenue's argument that they were not commission agents was rejected, emphasizing that the commission was tied to the quantity of goods sold, confirming their entitlement to the exemption. Case-Laws Service Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34298