2014 (6) TMI 523

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..... ure. In terms of Notification No. 14/2004-S.T., dated 10-9-2004 it was clarified that processing of above goods is in relation to agriculture and shall be exempted from the purview of Service Tax. The said notification underwent amendment by further Notification No. 19/2005, dated 7-6-2005, without altering the substratum of exemption aspect. When further confusion came up, Central Board of Custom .....

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..... separated for further processing. When the whole leaf is processed that finally goes for drying process. All these operations according to the appellant is in relation to agriculture. This process whether amounts to manufacture or not or related to agriculture produce was subject matter of examination by the Government. In terms of Notification No. 14/2004-S.T., dated 10-9-2004 it was clarified th .....

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..... adjudication ruling in paras 29 to 31 of the adjudication order submitting that the activity does not relate to agriculture since post agriculture activity was subjected to tax by the adjudication order. 4. From the approach of the C.B.E. C. and also the notification aforesaid, it appears that Government intended the sector to be exempt from levy of service tax. Therefore calling for pre-dep .....

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