2014 (8) TMI 509

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..... the service tax leviable thereon under Section 66 - Whether the appellants fall within the scope of Notification No. 13/2003-S.T., dated 20-6-2003 - Held that:- Explanation attached to the scope of Notification No. 13/2003-S.T. clarifies the scope of agricultural produce. For availing the benefit of the notification, the various processes on the agriculture produce are required to be done by the .....

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..... ides, we find that the appellants filed a refund claim of the said amount by availing the benefit of exemption Notification No. 13/2003-S.T., dated 20-6-2003, which exempts Business Auxiliary Services provided by a commission agent in relation to sale or purchase of agriculture produces from the service tax leviable thereon under Section 66 of the Act. The appellants are engaged in export of the r .....

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..... 3. On going through the said notification, we find that the explanation attached to the same clarifies the scope of agricultural produce. For availing the benefit of the notification, the various processes on the agriculture produce are required to be done by the cultivators himself. Admittedly, the appellants are not the cultivators of the agricultural produce, but were only rice producers/export .....

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