2015 (1) TMI 35

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..... out from the meaning given in the Notification. For general purposes, agriculture may include different operations but when the Notification gives the meaning, that meaning has to be applied. Under these circumstances, we do not find any prima facie case in favour of appellants. Accordingly, the appellants are directed to deposit 50% of the service tax demanded within six weeks. - stay granted pa .....

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..... le for exemption under Notification No. 13/2003-S.T., dated 20-2-2003 as amended. He submits that according to this Notification, when a service is rendered in relation to agriculture, the same is exempt and according to him agriculture includes pisciculture, sericulture etc. and therefore processing of shrimp and export of prawns is also covered by the term agriculture and therefore Notificatio .....

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..... sugar cane, jiggery, raw vegetable fibres such as cotton, flex, 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. 5. From the above definition, it can be seen that the claim of the learned counsel that agriculture covers pisciculture etc. is not born .....

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