https://www.taxtmi.com/caselaws?id=438386 The Tribunal held that the demand for Service Tax on business auxiliary services related to the sale of Black Tea in foreign countries was not sustainable. It ruled that Black Tea falls under the definition of "agricultural produce" in the exemption notification and that the processes involved in manufacturing Black Tea do not change its essential characteristics. Consequently, the Tribunal set aside the order upholding the Service Tax demand, allowing the appeal with consequential benefits as per law. en-us Fri, 26 May 2023 00:00:00 +0530 Tue, 30 May 2023 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438386 The Tribunal held that the demand for Service Tax on business auxiliary services related to the sale of Black Tea in foreign countries was not sustainable. It ruled that Black Tea falls under the definition of "agricultural produce" in the exemption notification and that the processes involved in manufacturing Black Tea do not change its essential characteristics. Consequently, the Tribunal set aside the order upholding the Service Tax demand, allowing the appeal with consequential benefits as per law. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438386