https://www.taxtmi.com/caselaws?id=340786 De-husking of paddy was treated as processing in relation to agriculture because it did not alter the essential character of the produce, so the activity fell within the agricultural exemption and was not liable to service tax. Commission paid in foreign currency to overseas agents for promoting rice exports was also covered by the exemption for export-related business auxiliary services linked to agricultural produce, and was not liable to service tax. Service tax on clearing and forwarding services charged as freight was sustained because no basis was found to disturb the demand on that component. The appeal therefore succeeded only in part. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 02 Sep 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340786 De-husking of paddy was treated as processing in relation to agriculture because it did not alter the essential character of the produce, so the activity fell within the agricultural exemption and was not liable to service tax. Commission paid in foreign currency to overseas agents for promoting rice exports was also covered by the exemption for export-related business auxiliary services linked to agricultural produce, and was not liable to service tax. Service tax on clearing and forwarding services charged as freight was sustained because no basis was found to disturb the demand on that component. The appeal therefore succeeded only in part. Case-Laws Service Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340786