https://www.taxtmi.com/caselaws?id=267422 Processing vegetables for clients by sorting, cleaning, boiling, freezing and packing was treated as an activity in relation to agriculture because the work did not alter the essential character of the agricultural produce. A departmental circular was relied on for the position that such client processing falls within the relevant exemption framework, and the revenue could not adopt a view contrary to that clarification. The activity was therefore not liable to service tax under Business Auxiliary Service, the impugned order was set aside, and the appeal was allowed. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267422 Processing vegetables for clients by sorting, cleaning, boiling, freezing and packing was treated as an activity in relation to agriculture because the work did not alter the essential character of the agricultural produce. A departmental circular was relied on for the position that such client processing falls within the relevant exemption framework, and the revenue could not adopt a view contrary to that clarification. The activity was therefore not liable to service tax under Business Auxiliary Service, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267422