2017 (3) TMI 1289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nical) Shri Prabhat Kumar, Advocate for the appellant Shri Sanjay Jain, DR for the respondent ORDER The present appeal is filed against Order-in-Original No. 35/AKM/CST/ADJ/ 2012 dated 31.05.2012. 2. The brief facts of the case are that, during the period under consideration (i.e. 2004-05 to 2008-09), the appellant was engaged in the processing of Rice and export thereof. The client....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notification No. 13/2003-ST dated 20.06.2003 (ii) "agricultural produce" means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nstant case, the husk is removed. So both the cases are on the same footing. By considering the Notifications, Circulars and clarifications, we are of the view that de-husking of the paddy is covered in relation to the agricultural activity hence, the service tax is not applicable on such activity. So, to this effect, we set-aside the impugned order and allow the claim of the appellant. 5. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the word 'rice' is mentioned under the explanation to the term 'agricultural produce', in the inclusive portion along with other items like cereals, pulses, etc." Hence, the above mentioned services are not subjected to service tax as per the Board Circular (supra). Hence, we set-aside the impugned order in this regard and allow the claim of the appellant. 7. The next grievance of the appel....