As per case facts, an inspection by the Deputy Commissioner of Commercial Taxes on Karnataka Vikas Grameena Bank led to show cause notices for alleged GST short payment on commission ... paid to pigmy agents. The bank argued that pigmy agents are employees, making their services exempt from GST, and challenged the time limit extension for notices. The question arose whether the petitioner is liable to discharge Goods and Services Tax on services rendered and commission paid to the pigmy agents. Finally, the Court determined that pigmy agents are employees under a master-servant relationship, with their remuneration considered wages. As services by employees to employers are exempt from GST, the show cause notices, based on a flawed premise of treating pigmy agents as business facilitators, were quashed for being devoid of jurisdiction.