Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.

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..... I am directed to say that under Section 65 of Finance Act, 1944 and as brought out by Board's letter no. F.B.43/7/97-TRU dated 11.7.97 there must exist a relationship of principal and an agent for bringing grain agent in the ambit of C F agent of the farmer and in CBEC Circular no. 48/10/2002-ST dated 13.9.2002 , it has been clarified that Adhatiya's (Food grain agents) .....

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..... ition are covered under the Notification No 13/2003- ST dated 20th June 2003 and are exempt from Service Tax. 2. Suitable trade notice may be issued for the benefit of the trade. 3. The receipt of this Circular may kindly be acknowledged. 4. Hindi version will follow separately. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanage .....

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