2016 (1) TMI 562

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....oner : Shri Manish Gaur, Adv. For the Respondent : Shri Satyavir Singh, Chief Commissioner (AR) ORDER Per: R K Singh: Appeal has been filed against order-in-appeal dated 20.11.2008 which upheld the service tax demand of Rs. 4,09,332/- alongwith interest but set aside the penalties invoking the provisions of Section 80. The demand was confirmed on the ground that the appellant was not e....

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....definition of agricultural produce, (iii) Therefore the appellant was not liable to pay service tax, 3. Ld. DR on the other hand stated that ginned cotton is obtained as a result of manufacturing process of ginning on cotton produced by farmers and therefore ginned cotton gets out of the definition of "agricultural produce" given in the said notification. 4. We have considered the contention....

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....cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jiggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible....

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....t and purposeless inasmuch as (unginned) raw cotton would be covered in the definition of agricultural produce by virtue of being produce resulting from cultivation or plantation. It is one of the settled principles of interpretation that as interpretation which would render certain words of the statute redundant or purposeless should be eschewed in favour of an interpretation which avoids such a ....