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    <title>Service Tax Liability Confirmed for Tea Transport: Processed Tea Leaves Not Classified as Agricultural Produce.</title>
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    <description>Liability of service tax - GTA service - transportation of the tea - whether after the tea leaf had been put through the process of withering, crushing, roasting and fermentation it continued to be agricultural produce? - Held No - Benefit of exemption not available.</description>
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      <description>Liability of service tax - GTA service - transportation of the tea - whether after the tea leaf had been put through the process of withering, crushing, roasting and fermentation it continued to be agricultural produce? - Held No - Benefit of exemption not available.</description>
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