TaxTMI 
TaxTMI 
2019 (12) TMI 553
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....acts of the case are that the appellant is a service provider to their principal, namely, E.I. Dupont India Pvt.Ltd under an agreement dated 16.06.2014. As per agreement the following services are provided by the appellant to their principal:- "Work & Services: Agriculture Extension Services The Service Provider agrees to disseminate the knowledge of DuPont derived through years of scientific research in Crop protection techniques to farmers through training to facilitate better yield and productivity and in furtherance of the above objective perform all of the following functions relating to Agriculture Extension Services & farmer training activities including (i) Understand problems which a farmer face from pest....
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....farmer training & application of knowledge for better performance of agriculture operations." 3. An audit was conducted in the office of the appellant, it was observed by the audit team that the appellant was working a super distributor for one major pesticides/insecticides manufacturer and were engaged in marketing and promotion of pesticides/insecticide manufactured by their principal. The services undertaken by the appellant are relating to marketing and promotion of pesticides/insecticide which are taxable service under "Business Auxiliary Service". Therefore, a show cause notice was issued to the appellant for the period April, 2014 to December, 2014 on 11.4.2017 by invoking the extended period of limitation to demand of service tax....
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.... The Service Provider agrees to disseminate the knowledge of DuPont derived through years of scientific research in Crop protection techniques to farmers through training to facilitate better yield and productivity and in furtherance of the above objective perform all of the following functions relating to Agriculture Extension Services & farmer training activities including (i) Understand problems which a farmer face from pests while growing crops and then performing all farmer training activities. (ii) Provide feed-back from farmers to Dupont on problems and constraints in crop protection. (iii) Create a linkage between farmers and Dupont to facilitate Dupont scientists to understand the crop requirement and....