2014 (6) TMI 523

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..... ant. Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER Learned counsel prima facie satisfies that the activity carried out involve processing of tobacco leaves in 4 stages to ensure that there is no damage done to the tobacco leaves. Tobacco leaves undergo process to make that soft and stem therefrom is separated for further processing. When the whole leaf is processed that finall .....

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..... o agriculture. Accordingly the appellant has no Service Tax liability. 2. It was also submitted on behalf of the appellant that GTA service was availed only in relation to the agriculture produce. Therefore that also is exempt from Service Tax. 3. Revenue does not agree with the above propositions. But supports the adjudication ruling in paras 29 to 31 of the adjudication order submitt .....

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