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of <h1>Service Tax Exemption for Commission Agents on Agricultural Produce under Section 93 of Finance Act, 1994, Rescinded in 2012.</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts business auxiliary services provided by commission agents related to the sale or purchase of agricultural produce from service tax. This exemption, effective from July 1, 2003, defines 'agricultural produce' as items resulting from cultivation or plantation with minimal processing that retains their essential characteristics. The notification excludes manufactured products such as sugar and processed foods. Amendments were made in 2004 and 2005, refining the definition and scope of commission agents and agricultural produce. The exemption was rescinded by a subsequent notification in 2012.
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