2018 (2) TMI 1819

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..... in the Notification - further, the CBEC clarification No. 143/12/2011-ST dated 26.05.2011 which has explained that the benefit of Notification will be applicable to cashew nut - he benefit of the Notification is extendable to the activity carried out by the appellant - appeal allowed - decided in favor of appellant. - ST/580/2008-DB - Final Order No. 20290 / 2018 - Dated:- 12-2-2018 - MR. S.S G .....

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..... terms of Notification No. 13/2003 ST dated 20.06.2003 as amended. In terms of the amendment, the services provided by a commission agent in relation to sale or purchase of agricultural produce are exempted from service tax leviable. According to Revenue, the product cashew nut would not be covered under this Notification. 2. The learned Chartered Accountant invited our attention to the defini .....

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..... in the Notification as above. We have also gone through the CBEC clarification No. 143/12/2011-ST dated 26.05.2011 which has explained that the benefit of Notification will be applicable to cashew nut. After carefully considering the records and the Notification, we are of the view that the benefit of the Notification is extendable to the activity carried out by the appellant and hence we find no .....

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