ST – ‘Management agent’, cannot claim exemption available to a ‘commission agent’ under Notification No. 13/2003

CESTAT, MUMBAI BENCH Provincial Life Style Retail Services Versus Commissioner of Central Excise, Nagpur ORDER NO. A/56/2013/SMB/C-IV APPEAL NO. ST/113 of 2010 OCTOBER  19, 2012 ORDER 1. The appeal is directed against order-in-review No. 09/2009/ST/Review dated 13/11/2009 passed by the Commissioner of Central Excise, Nagpur. 2. The appellant, M/s. Provincial Life Style Retail Services, Nagpur, owns a premium showroom and are registered under the service tax in the category of “Business Auxiliary Service” and has been discharging service tax liability since Novemb...