Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s RK And Sons Versus Commissioner Of Central Excise, Rohtak

2016 (1) TMI 562 - CESTAT NEW DELHI

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 exclusionary part of the definition of agricultural produce which states that it "do .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the Petitioner : Shri Manish Gaur, Adv. For the Respondent : Shri Satyavir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 ginned cotton is covered within the scope of "raw vegetable fibre such as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tural 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 provided by a commission agent in relation to sale or purchase of agricultural pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

its, 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 the contention of the ld. DR that ginned cotton comes into existence as a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version