9911796707
TMI Blog2017 (3) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... s and clarifications, we are of the view that de-husking of the paddy is covered in relation to the agricultural activity hence, the service tax is not applicable on such activity - demand set aside. Levy of tax - brokerage and commission - payment to the agents in foreign currency - Held that: - as per Board Circular No. 143/12/2011-ST dated 26.05.2011, it is clarified that the commission agents stationed abroad provide business auxiliary service to promote the export of rice, said business auxiliary service is covered by Notification 13/2003-ST (as amended) because, the word ‘rice’ is mentioned under the explanation to the term ‘agricultural produce’, in the inclusive portion along with other items like cereals, pulses, etc - demand se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord, it appears that Notification No. 13/2003-ST dated 20.06.2003, defined the term agricultural produce as under:- (a) Clause (ii) of Notification No. 13/2003-ST dated 20.06.2003 (ii) 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, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011, it is clarified that; Board Circular No. 143/12/2011-ST dated 26.05.2011 3 . Also where the commission agents stationed abroad provide business auxiliary service to promote the export of rice, said business auxiliary service is covered by Notification 13/2003-ST (as amended) because, the word rice is mentioned under the explanation to the term agricultural produce , in the inclusive portion along with other items like cereals, pulses, etc. Hence, the above mentioned services are not subjected to service tax as per the Board Circular (supra). Hence, we set-aside the impugned order in this regard and allow the claim of the appellant. 7. The next grievance of the appellant is that they have exported the rice and for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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