TMI Blog2014 (8) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the procurement of goods or services which are inputs for the client. The amounts in question are in respect of the harvesting and transportation of the sugar cane to the factory and activity undertaken by the commission agent in relation to the sale and purchase of agricultural produce is exempted from service tax as per Notification no. 13/03-ST dt.20.06.2003 as amended. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that applicants are engaged in the activity of cutting, harvesting and transportation of sugar cane. Earlier show cause notice was issued to the appellant on the ground that the applicants were providing Manpower Supply Agency service and the Tribunal in their own case vide final order dt. 3.11.2013 held that the activity undertaken by the applicant is not classifiable under manpower supply ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2003 as amended the commission agent service in relation to sale or purchase of agricultural produce is exempted from service tax leviable therein under section 66 of the Finance Act. The notification further clarified that agricultural produce means any produce resulting from cultivation or plantation like cutting, harvesting, drying which does not alter its essential characteristics but makes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procurement of goods or services which are inputs for the client. The amounts in question are in respect of the harvesting and transportation of the sugar cane to the factory and activity undertaken by the commission agent in relation to the sale and purchase of agricultural produce is exempted from service tax as per Notification no. 13/03-ST dt.20.06.2003 as amended. In view of the above, pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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