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2016 (1) TMI 562 - CESTAT NEW DELHI

2016 (1) TMI 562 - CESTAT NEW DELHI - 2016 (42) S.T.R. 314 (Tri. - Del.) - Commission agent for ginned cotton - Scope of exemption - agricultural produce or not - Notification No. 13/2003-ST dated 20.06.2003 - business auxiliary services - Held that:- Cotton fibre obtained by ginning cotton plucked from cotton plants is nothing but raw cotton fibre because there cannot be "rawer" form of cotton fibre obtained from "cotton-with-seeds" plucked from cotton plants. We also take note of the exclusion .....

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tton" and hence qualify to be called "agricultural produce", ginned cotton if subjected to any further processes like carding etc. would get out of the purview of "agricultural produce". - As appellant is a commission agent of ginned cotton, it is eligible for the benefit of Notification No. 13/2003-ST. - Decided in favor of assessee. - Service Tax Appeal No. 97 of 2009 - Final Order No. ST/A/53330/2015-CU(DB) - Dated:- 9-10-2015 - G RAGHURAM, PRESIDENT AND R K SINGH, MEMBER (TECHNICAL) For .....

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as a commission agent for ginned cotton which does not fall within the scope of "agricultural produce" as ginned cotton results after the process of ginning and therefore gets out the definition of "agricultural produce" given in Notification No. 13/2003-ST as amended. 2. Ld. Advocate has argued that (i) "raw vegetable fibre such as cotton" is specifically included within the scope of "agricultural produce" as defined in Notification No. 13/2003-ST and gin .....

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ers and therefore ginned cotton gets out of the definition of "agricultural produce" given in the said notification. 4. We have considered the contentions of both sides. For the sake of convenience, Notification No. 13/2003-ST is reproduced below: "In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the business auxiliary services provid .....

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eristics but makes it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jiggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco.] 2. This notification shall come into force on the 1st day of July, 2013". At the first blush, we find some substance in .....

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e contention of ld. DR is held to be valid, it would render the words "includes.........raw vegetable fibres such as cotton" redundant and purposeless inasmuch as (unginned) raw cotton would be covered in the definition of agricultural produce by virtue of being produce resulting from cultivation or plantation. It is one of the settled principles of interpretation that as interpretation which would render certain words of the statute redundant or purposeless should be eschewed in favou .....

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