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    <title>2018 (2) TMI 1263 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that timber logs transported by the respondent did not qualify as agricultural produce for service tax exemption. The decision emphasized the need for clear evidence of cultivation practices and origin of goods to determine eligibility for tax exemptions, highlighting the distinction between forestry operations and agricultural cultivation. The judgment underscored the importance of establishing the agricultural nature of the produce in question for tax purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355842</link>
      <description>The Tribunal ruled in favor of the Revenue, holding that timber logs transported by the respondent did not qualify as agricultural produce for service tax exemption. The decision emphasized the need for clear evidence of cultivation practices and origin of goods to determine eligibility for tax exemptions, highlighting the distinction between forestry operations and agricultural cultivation. The judgment underscored the importance of establishing the agricultural nature of the produce in question for tax purposes.</description>
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      <pubDate>Mon, 19 Feb 2018 00:00:00 +0530</pubDate>
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