https://www.taxtmi.com/caselaws?id=446692 CESTAT Kolkata held that hessian cloth manufactured from jute does not qualify as agricultural produce under N/N. 13/2003-ST, distinguishing it from raw jute traded in commodity exchanges. Service tax demand on business auxiliary services was confirmed for normal period but extended period demand was set aside due to regular filing of returns showing no suppression. For renting of immovable property services, demand for residential accommodation was fully set aside as service tax became leviable only from 20.06.2010. Matter remanded to quantify demands for normal period regarding business auxiliary services and commercial property rentals only. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 08 Dec 2023 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446692 CESTAT Kolkata held that hessian cloth manufactured from jute does not qualify as agricultural produce under N/N. 13/2003-ST, distinguishing it from raw jute traded in commodity exchanges. Service tax demand on business auxiliary services was confirmed for normal period but extended period demand was set aside due to regular filing of returns showing no suppression. For renting of immovable property services, demand for residential accommodation was fully set aside as service tax became leviable only from 20.06.2010. Matter remanded to quantify demands for normal period regarding business auxiliary services and commercial property rentals only. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446692