https://www.taxtmi.com/caselaws?id=777577 CESTAT held that services of commission agents engaged in promoting export or domestic sale of rice fall within the exemption under Notification No.13/2003-ST because "rice" is included in the definition of "agricultural produce" (cereals). CBIC's circular confirming that business auxiliary services for rice exports are covered reinforced this view. The tribunal allowed the appeal and directed refund of service tax paid under the reverse charge mechanism in respect of those commission-agent services. 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 CESTAT held that services of commission agents engaged in promoting export or domestic sale of rice fall within the exemption under Notification No.13/2003-ST because "rice" is included in the definition of "agricultural produce" (cereals). CBIC's circular confirming that business auxiliary services for rice exports are covered reinforced this view. The tribunal allowed the appeal and directed refund of service tax paid under the reverse charge mechanism in respect of those commission-agent services. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777577