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of <h1>Food Grain Agents Not Liable for Service Tax as Clearing & Forwarding Agents per Circular No. 73/3/2004-ST.</h1> Circular No. 73/3/2004-ST, dated January 5, 2004, clarifies that Adhatiyas, or food grain agents, do not fall under the category of Clearing and Forwarding Agents and are therefore not liable for Service Tax under this classification. This clarification is based on the absence of a principal-agent relationship as outlined in Section 65 of the Finance Act, 1944. The circular addresses misinterpretations by trade associations, particularly in Maharashtra, and emphasizes that the reference to Rajasthan's Agricultural Marketing Products Act, 1954, is merely illustrative. Grain agents are categorized under 'Commission Agents' within 'Business Auxiliary Services,' exempt from Service Tax per Notification No. 13/2003-ST.
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