2014 (1) TMI 90

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..... s activity is in relation to sale of sugarcane by farmers and purchase of sugarcane by the sugar factory and service provided of a commission agent. In view of this finding, we find that the appellant is entitled for the benefit of Notification No. 13/2003-S.T., which provides exemption from payment of service tax in respect of service provided under “Business Auxiliary Service” in relation to the .....

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..... ctory and to coordinating such activities the appellants are paying service tax in respect of harvesting and transportation of sugarcane. The appellant is receiving certain amounts for rendering the above service, which was shown in the Books of Accounts as commission. The contention in the impugned order, (para 6.3) is that the appellant has acted as commission agent and the commission agent is a .....

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..... ivity is not exempted. Hence, the appellant is liable to pay service tax in respect of the amounts received in this regard. 4. We find that the adjudicating authority in the impugned order held that the appellant has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers and this activity is in relation to sale of sugarcane by farmers a .....

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