Exemption to business auxiliary services provided by commission Agents in relation to agriculture produce - 013/03

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Exemption for commission agents from service tax for services relating to agricultural produce, subject to defined processing.</h1> Exemption from service tax is granted for business auxiliary services provided by commission agents in relation to the sale or purchase of agricultural produce under section 66, effective 1 July 2003; 'agricultural produce' is defined to include primary cultivation outputs on which only limited processing by the cultivator is done that does not alter essential characteristics and excludes manufactured products. Subsequent notifications substituted wording clarifying the exemption's scope and altered or omitted an earlier definition of 'commission agent.'

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