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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Claim of exemption in relation to agriculture produce - acting ...


Exemption Denied: Entity Marketing South Indian Tea Overseas Not a Commission Agent, Must Pay Service Tax.

February 2, 2016

Case Laws     Service Tax     AT

Claim of exemption in relation to agriculture produce - acting as an agent for a number of South Indian Tea Estates in the marketing and sale of their tea overseas and are professional tea taster - the above activities do not fall within the meaning of commission agent - Not exempted - demand confirmed - AT

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