https://www.taxtmi.com/caselaws?id=790204 The amended service tax exemption under Notification No. 13/2003-ST, narrowed by Notification No. 08/2004-ST from 09.07.2004, applied only to commission agents dealing in sale or purchase of agricultural produce. As the assessee did not fall within that carve-out, the tax position was held to be clear and not ambiguous. Non-charging of tax by the appellant, and the claim that tax was paid only on receipt of consideration, were held insufficient to establish bona fide belief. The extended period of limitation was therefore validly invoked against the assessee. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790204 The amended service tax exemption under Notification No. 13/2003-ST, narrowed by Notification No. 08/2004-ST from 09.07.2004, applied only to commission agents dealing in sale or purchase of agricultural produce. As the assessee did not fall within that carve-out, the tax position was held to be clear and not ambiguous. Non-charging of tax by the appellant, and the claim that tax was paid only on receipt of consideration, were held insufficient to establish bona fide belief. The extended period of limitation was therefore validly invoked against the assessee. Case-Laws Service Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790204