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TMI Blog2013 (11) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is entitled to complete waiver of pre-deposit. The question of law is accordingly answered. - full stay granted. - Central Excise Appeal No.50/2013 - - - Dated:- 29-10-2013 - Sanjiv Khanna And Sanjeev Sachdev, JJ. For the Appellant : Mr. M.P. Devnath, Mr. Bhuvnesh and Mr. Aditya Bhattacharya, Advocates For the Respondent : Mr. Satish Kumar, Sr. Standing Counsel with Mr. Harsh Makhija, Advocate ORDER:- Having heard learned counsel for the parties, we frame the following substantial question of law:- Whether Customs, Excise and Service Tax Appellate Tribunal was correct in directing the appellant to deposit entire service tax along with proportionate interest within six weeks from the date of the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , inter alia exported rice, sesame, seeds cashew nuts etc. Admittedly, processing of these commodities was not done by the cultivator of these agricultural produce but by third party agencies. Whether in the circumstances, the benefit of Notification No.8/2004-ST would apply is the issue. The adjudicating authority thought not. We are prima facie satisfied that the exemption Notification applies. By Notification No.13/2003-ST dated 20.6.2003 the Central Government exempted Business Auxiliary Service provided by commission agents from the liability to service tax leviable thereon. The "Explanation" to this Notification defined "Commission Agent" meaning, a person who causes sale or purchase of goods, on behalf of another person for a conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco. A tru clarification issued in Circular No.143/12/2011-ST dated 26.5.2011 clarified that where commission agents stationed abroad provide business auxiliary service to promote export of rice, said business auxiliary service is covered by Notification No.13/2003-ST (as amended) because, 'rice' is mentioned under the Explanation to the term 'agricultural produce' in the inclusive portion along with other items like cereals, pulses, etc. The petitioner also relied on this clarification to support its claim for the benefit of exemption from liability to tax which did not find favour with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k guarantee as defined in Section 65(12) of the Finance Act, 1994. However, after forming the prima facie view, the tribunal in paragraph 11 referred to an earlier interim order passed in the case of Kaveri Agri Care Pvt. Ltd. Vs. C.S.T., Mysore reported in 2011 (22) STR 220 (Tri-Bang.) and has recorded as under:- "11. Counsel for the petitioners refers to interim orders passed by this Tribunal granting complete waiver of pre-deposit where service tax apart from interest and penalties were assessed in respect of corporate guarantees provided by the appellant therein to a nationalized bank for loans availed by another entity. Revenue had assessed liability to "Business Support Services" (BSS) during 1.5.06 to 31.12.07 in view of the int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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