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2018 (2) TMI 1819 - AT - Service TaxBusiness Auxiliary Service - service of Commission Agent for export of cashew - exemption under N/N. 13/2003 ST dated 20.06.2003 as amended - scope of ‘agriculture produce’ - Held that:- The definition of ‘agriculture produce’ finding place in the Notification - further, the CBEC clarification No. 143/12/2011-ST dated 26.05.2011 which has explained that the benefit of Notification will be applicable to cashew nut - he benefit of the Notification is extendable to the activity carried out by the appellant - appeal allowed - decided in favor of appellant.
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