https://www.taxtmi.com/caselaws?id=752277 CESTAT Chennai allowed the appeal by remanding the matter to the adjudicating authority. The case involved exemption from service tax for Business Auxiliary Service related to transportation of agricultural produce under Sl.No.21, 22 of Notification No.25/12 dated 20.06.2012. The Commissioner (Appeals) had previously remanded the matter to verify whether transportation was for agricultural produce. The Tribunal noted that appellant had complied with mandatory predeposit requirements under amended Section 35F. The adjudicating authority was directed to examine documents regarding transportation of goods and determine eligibility for exemption if transportation was for agricultural produce, leaving all issues open for fresh consideration. en-us Fri, 03 May 2024 00:00:00 +0530 Mon, 06 May 2024 21:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752277 CESTAT Chennai allowed the appeal by remanding the matter to the adjudicating authority. The case involved exemption from service tax for Business Auxiliary Service related to transportation of agricultural produce under Sl.No.21, 22 of Notification No.25/12 dated 20.06.2012. The Commissioner (Appeals) had previously remanded the matter to verify whether transportation was for agricultural produce. The Tribunal noted that appellant had complied with mandatory predeposit requirements under amended Section 35F. The adjudicating authority was directed to examine documents regarding transportation of goods and determine eligibility for exemption if transportation was for agricultural produce, leaving all issues open for fresh consideration. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752277