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2018 (2) TMI 1922 - AT - Service TaxBenefit in respect of sale or purchase of agriculture produce - N/N. 13/2003 ST dated 20.06.2003 - appellant used the services of overseas agents for procurement of orders and paid commission to such agents - demand of service tax - HELD THAT:- The N/N. 13/2003 as amended by Notification No. 8/2004 dated 09.07.2004 has extended the benefit to commission agents in relation to sale or purchase of agriculture produce. The nuts are to be treated as “Agriculture Produce”. The activity of the appellant is to remove the shell and recover the cashew kernels - this is very much covered under the definition of “Agriculture Produce” and hence the benefit of the Notification will be allowable to the appellant. Also the applicability of the Notification was clarified by the CBEC through clarification No. 143/12/2011-ST dated 26.05.2011 in which it has been specifically explained that the benefit is extendable to cashew nuts. Appeal allowed - decided in favor of appellant.
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