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TMI Blog2017 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... agricultural produce. As per the explanation the agricultural produce should not undergo the alter of its essential characteristics. The sugarcane which was harvested is supplied to sugar factory without bringing any alteration in its essential characteristics. Therefore, the services provided by the appellant is squarely covered by this notification - It is also observed that even the N/N.14/2004-ST dated 10/09/2004 also exempts the Business Auxiliary Services provided in relation to agricultural produce. The service provided by the appellant, i.e., harvesting and transportation of sugarcane for supply to sugarcane factory is exempted - appeal allowed - decided in favor of appellant. - ST/88164/13 - A/89282/17/STB - Dated:- 28-8-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. 4. We find that in respect of same service, the Tribunal in the appellant's own case set aside the demand by allowing their appeal vide order dated 03/12/2013 (supra). We observe that there was a Notification No.13/2003-ST dated 20/06/2003, as amended by Notification No.8/2004-ST dated 09/07/2004, which reads as under: In the said notification,- i) in the preamble, for the words commission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act, the words commission agent in relation to sale or purchase of agricultural produce from the service tax leviable thereon under section 66 of the said Act shall be substituted; ii) for the Explanation, the following shall be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is squarely covered by this notification. It is also observed that even the Notification No.14/2004-ST dated 10/09/2004 also exempts the Business Auxiliary Services provided in relation to agricultural produce, which reads as under: Service tax exemption to specified services in relation to Business auxiliary service In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided to a client by a commercial concern in relation to the business auxiliary service, insofar as it relates to, - (a) procurement of goods or services, which are inputs for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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