https://www.taxtmi.com/caselaws?id=777577 Commission agent services used for the export and domestic sale of rice were treated as exempt under Notification No. 13/2003-ST because the notification's definition of agricultural produce includes cereals and specifically covers rice. The stated CBIC clarification also confirms that commission agent services for promotion of rice exports fall within the exemption. On that basis, services used by the assessee for rice export were treated as covered by the agricultural produce-related exemption, and refund relief was available. en-us Mon, 01 Sep 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777577 Commission agent services used for the export and domestic sale of rice were treated as exempt under Notification No. 13/2003-ST because the notification's definition of agricultural produce includes cereals and specifically covers rice. The stated CBIC clarification also confirms that commission agent services for promotion of rice exports fall within the exemption. On that basis, services used by the assessee for rice export were treated as covered by the agricultural produce-related exemption, and refund relief was available. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777577