Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 523 - CESTAT BANGALOREDemand of service tax - processing of tobacco leaves - whether the process are in relation to agriculture produce - Notification No. 14/2004-S.T., dated 10-9-2004 - Held that:- All these operations according to the appellant is in relation to agriculture. In terms of Notification No. 14/2004-S.T., dated 10-9-2004 it was clarified that processing of above goods is in relation to agriculture and shall be exempted from the purview of Service Tax. The said notification underwent amendment by further Notification No. 19/2005, dated 7-6-2005, without altering the substratum of exemption aspect. When further confusion came up, Central Board of Customs & Excise issued Circular No. 143/12/2011-S.T., dated 26-5-2011, clarifying that the activity of processing of tobacco for and on behalf of the client relates to agriculture. Accordingly the appellant has no Service Tax liability. - Decided in favour of assessee.
|