https://www.taxtmi.com/article/detailed?id=16962 Service tax exemption for transportation of fruits by road depends on the meaning of "fruits" in the exemption notification. Where the term is undefined, it should ordinarily receive its popular or commercial meaning, read with the exemption's purpose, rather than a strictly botanical meaning. Processing of cashew through cleaning, drying, shelling or grading does not necessarily alter its agricultural origin. In the absence of an express exclusion, the notification should not be curtailed by importing an unstated limitation, and administrative interpretation cannot substitute legislative language. en-us Fri, 17 Jul 2026 08:38:29 +0530 Fri, 17 Jul 2026 08:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16962 Service tax exemption for transportation of fruits by road depends on the meaning of "fruits" in the exemption notification. Where the term is undefined, it should ordinarily receive its popular or commercial meaning, read with the exemption's purpose, rather than a strictly botanical meaning. Processing of cashew through cleaning, drying, shelling or grading does not necessarily alter its agricultural origin. In the absence of an express exclusion, the notification should not be curtailed by importing an unstated limitation, and administrative interpretation cannot substitute legislative language. Articles Service Tax Fri, 17 Jul 2026 08:38:29 +0530 https://www.taxtmi.com/article/detailed?id=16962