2015 (1) TMI 35

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....Appellant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER The appellant is engaged in export of prawns and they had paid commission to their agents abroad. Proceedings were initiated for recovery of service tax on the commission paid to the foreign agents in the capacity of receiver of service of invoking provisions of Section 66A of Finance Act, 1994 for the period fro....

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....griculture and it is quite clear from the meaning that the processes undertaken by appellants are not covered by the meaning. 4. We have considered the submissions. The Notification No. 13/2003 gives the meaning of agriculture which is reproduced as under :- (ii) Agriculture produce "means any produce resulting from cultivation or plantation on which either no further processing is....