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2018 (2) TMI 1263 - AT - Service TaxBenefit of N/N. 25/2012 dated 20.06.2012 - transportation of timber/wooden logs, which are used by them as raw materials in their manufacture - scope of the term “agriculture” and “agricultural produce” in terms of Section 65 B - Held that: - Cutting/logging of trees for timber for further industrial use can more appropriately come under “Forestry Operations”. Cultivation relates more to plants, various crops etc. There is a clear distinction between plant/crop and trees - Harvesting from unmanaged sources (such as ocean fishing and deforestation) is not agricultural activity. In the absence of categorical evidence recorded to the contrary, it is to be considered that timber now under considerations is wholly or partly out of spontaneously grown trees and not all are product of deliberate cultivation due to human agency or effort, that income cannot be treated as agricultural income. The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - appeal allowed - decided in favor of Revenue.
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