https://www.taxtmi.com/caselaws?id=770134 CESTAT New Delhi held that appellants' cleaning and grading of agricultural produce was exempt from service tax as it constituted activities "in relation to agriculture" without changing essential characteristics of products. Handling and transportation services were also exempt, being covered under storage and warehousing services for agricultural produce. However, service tax demand on legal consultancy fees under reverse charge mechanism was upheld for normal period. Extended period of limitation was rejected as department failed to establish intent to evade tax. Appeals were allowed with demands set aside except for legal fees. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770134 CESTAT New Delhi held that appellants' cleaning and grading of agricultural produce was exempt from service tax as it constituted activities "in relation to agriculture" without changing essential characteristics of products. Handling and transportation services were also exempt, being covered under storage and warehousing services for agricultural produce. However, service tax demand on legal consultancy fees under reverse charge mechanism was upheld for normal period. Extended period of limitation was rejected as department failed to establish intent to evade tax. Appeals were allowed with demands set aside except for legal fees. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770134