https://www.taxtmi.com/caselaws?id=277977 The Tribunal held that cashew nuts fall within the definition of 'Agricultural Produce' under Notification No. 13/2003 ST, entitling commission agents to exemption from service tax. The appeal was allowed, setting aside the previous order that denied the exemption. The Tribunal's decision was based on the clarification by CBEC and the interpretation of the term 'Agricultural Produce'. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277977 The Tribunal held that cashew nuts fall within the definition of 'Agricultural Produce' under Notification No. 13/2003 ST, entitling commission agents to exemption from service tax. The appeal was allowed, setting aside the previous order that denied the exemption. The Tribunal's decision was based on the clarification by CBEC and the interpretation of the term 'Agricultural Produce'. Case-Laws Service Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277977