https://www.taxtmi.com/caselaws?id=776313 The CESTAT AHMEDABAD upheld the demand of service tax on fish procured from fishermen and exported without rearing, ruling that such fish do not qualify as agricultural produce exempt under Section 66D(iii). Service tax on GTA services for transporting fish and on sales commission paid to overseas agents was confirmed, with exemption limited to 1% of FOB value per Notification 18/2009-ST. The appellant failed to comply with procedural requirements for claiming exemptions and suppressed facts by not filing ST-3 returns, justifying invocation of extended limitation and imposition of penalties under Sections 78 and 70 read with Rule 7C. The order of the Commissioner and the first Adjudicating Authority was affirmed, and the appeal was dismissed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776313 The CESTAT AHMEDABAD upheld the demand of service tax on fish procured from fishermen and exported without rearing, ruling that such fish do not qualify as agricultural produce exempt under Section 66D(iii). Service tax on GTA services for transporting fish and on sales commission paid to overseas agents was confirmed, with exemption limited to 1% of FOB value per Notification 18/2009-ST. The appellant failed to comply with procedural requirements for claiming exemptions and suppressed facts by not filing ST-3 returns, justifying invocation of extended limitation and imposition of penalties under Sections 78 and 70 read with Rule 7C. The order of the Commissioner and the first Adjudicating Authority was affirmed, and the appeal was dismissed. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776313