https://www.taxtmi.com/caselaws?id=788558 Further processing, drying and packing of tobacco leaves on a job-work basis was treated as processing of agricultural produce rather than Business Auxiliary Service. The activity did not create any new or distinct commodity, and the essential character of the tobacco remained unchanged, bringing it within the agriculture-linked exclusion under the Service Tax (Removal of Difficulty) Order, 2002 and Notification No. 14/2004-ST as amended. The Bench also followed its earlier decision on identical facts, noting that the Revenue's challenge to that view had already failed before the Supreme Court. The service tax demand was therefore not sustainable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788558 Further processing, drying and packing of tobacco leaves on a job-work basis was treated as processing of agricultural produce rather than Business Auxiliary Service. The activity did not create any new or distinct commodity, and the essential character of the tobacco remained unchanged, bringing it within the agriculture-linked exclusion under the Service Tax (Removal of Difficulty) Order, 2002 and Notification No. 14/2004-ST as amended. The Bench also followed its earlier decision on identical facts, noting that the Revenue's challenge to that view had already failed before the Supreme Court. The service tax demand was therefore not sustainable. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788558