https://www.taxtmi.com/caselaws?id=781133 CESTAT CHENNAI - AT held that black tea retains the basic characteristics of an agricultural produce; therefore services of commission agents for sale of such produce fall within the negative list under Section 66D and are not exigible to service tax. Consequently export commission paid to foreign commission agents is not liable to tax under the reverse charge mechanism. Interest and penalties related to the demand were set aside, the impugned orders overturned, and the appeal disposed of in favour of the appellant. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781133 CESTAT CHENNAI - AT held that black tea retains the basic characteristics of an agricultural produce; therefore services of commission agents for sale of such produce fall within the negative list under Section 66D and are not exigible to service tax. Consequently export commission paid to foreign commission agents is not liable to tax under the reverse charge mechanism. Interest and penalties related to the demand were set aside, the impugned orders overturned, and the appeal disposed of in favour of the appellant. Case-Laws Service Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781133