https://www.taxtmi.com/forum/issue?id=105830 Whether commission paid to C&F agents for sale of seeds is excluded from service tax hinges on whether seeds qualify as agricultural produce under the definition that confines the term to produce of agriculture subject only to minimal customary processing which does not alter essential characteristics; respondent views diverge between excluding seeds from common food categories and treating them as agricultural produce, while the taxpayer asserts seeds meet the definition and thus commission should fall within the negative list exemption. en-us Wed, 26 Jun 2013 16:38:43 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105830 Whether commission paid to C&F agents for sale of seeds is excluded from service tax hinges on whether seeds qualify as agricultural produce under the definition that confines the term to produce of agriculture subject only to minimal customary processing which does not alter essential characteristics; respondent views diverge between excluding seeds from common food categories and treating them as agricultural produce, while the taxpayer asserts seeds meet the definition and thus commission should fall within the negative list exemption. Discussion-Forum Service Tax Wed, 26 Jun 2013 16:38:43 +0530 https://www.taxtmi.com/forum/issue?id=105830