https://www.taxtmi.com/caselaws?id=764618 CESTAT held that cleaning and grading of agricultural produce constitutes production and processing of goods in relation to agriculture, exempt from service tax under Notification No. 19/2005. The tribunal found these activities did not change essential characteristics of agricultural products, thus qualifying for exemption. Handling and transportation charges were also deemed non-taxable as they formed part of storage and warehousing services for agricultural produce. The composite activity remained outside service tax net both pre and post negative list period. Appeal allowed, demand of Rs. 3,66,314 wrongly confirmed by adjudicating authority. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764618 CESTAT held that cleaning and grading of agricultural produce constitutes production and processing of goods in relation to agriculture, exempt from service tax under Notification No. 19/2005. The tribunal found these activities did not change essential characteristics of agricultural products, thus qualifying for exemption. Handling and transportation charges were also deemed non-taxable as they formed part of storage and warehousing services for agricultural produce. The composite activity remained outside service tax net both pre and post negative list period. Appeal allowed, demand of Rs. 3,66,314 wrongly confirmed by adjudicating authority. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764618