https://www.taxtmi.com/caselaws?id=360647 Exemption under Notification No. 14/2004-ST was upheld for picking and choosing flowers supplied by customers for further production of dried flowers, because the service was rendered in relation to agricultural produce. The activity followed cultivation, did not alter the essential character of the flowers, and involved only limited processing to make the produce marketable. The finding that the service remained connected with agricultural produce was not displaced by any sustainable revenue challenge, so the exemption was rightly allowed and the assessee's entitlement was sustained. en-us Tue, 23 Jan 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360647 Exemption under Notification No. 14/2004-ST was upheld for picking and choosing flowers supplied by customers for further production of dried flowers, because the service was rendered in relation to agricultural produce. The activity followed cultivation, did not alter the essential character of the flowers, and involved only limited processing to make the produce marketable. The finding that the service remained connected with agricultural produce was not displaced by any sustainable revenue challenge, so the exemption was rightly allowed and the assessee's entitlement was sustained. Case-Laws Service Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360647