2019 (3) TMI 1378

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....s. Sushma Harini, Advocate, for the Appellant. Shri S. Govindarajan, AC (AR), for the Respondent. ORDER The brief facts are that the appellants are manufacturers and exporters of cotton yarn and blended yarn. They used the services of commission agents for procurement of export orders outside India and paid commission to such foreign based agents. They are liable to pay service tax on suc....

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....d not be covered by the provisions for paying service tax since the cotton yarn is an agricultural produce and, therefore, is exempted from payment of service tax under Business Auxiliary Service. It is also alternatively argued by her that as per Notification No. 13/2003-S.T., dated 20-6-2003, the appellants are not liable to pay service tax. She also argued that the penalty imposed under Section....