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of <h1>Certain Agricultural Processing Activities Classified Under Service Tax as Business Auxiliary Services Per Notifications 14/2004-ST & 13/2003-ST.</h1> The circular addresses the classification of certain client processing activities related to agriculture under service tax regulations. It clarifies that processes such as threshing and drying of tobacco leaves and processing raw cashew to recover kernels should be considered as activities 'in relation to agriculture' under notification 14/2004-ST. These activities, which retain the essential characteristics of the agricultural produce, fall under business auxiliary services. Additionally, business auxiliary services provided by commission agents abroad to promote rice exports are covered under notification 13/2003-ST, as rice is included in the definition of agricultural produce. Field formations are instructed to issue notices accordingly.
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