2018 (2) TMI 1922

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..... f 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 Agric .....

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..... 008 dated 18.09.2008. The appellant is engaged in the manufacture and export of cashew kernels. For export of such goods, appellant used the services of overseas agents for procurement of orders and paid commission to such agents. The Department was of the view that the appellant is liable to pay service tax on such commission paid to overseas agents under the reverse charge mechanism specified in .....

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..... tion for Agriculture Produce as follows: Agricultural Produce means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, f .....

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