2017 (9) TMI 163

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....id service. 2. Shri S.B. Awate, learned Consultant appearing on behalf of the appellant submits that as regards the identical service provided by the appellant in the earlier case, this Tribunal vide order No.A/2328-2329/13/CSTB/C-I dated 03/12/2013 allowed the appeal. He also placed reliance on the following decisions: a) Dnyaneshwar Trust - 2013 (31) STR 328 (Tri-Mum) b) Tribunal Order No.A/87805/17/STB dated 08/06/2017 in the case of Rajhans Agriculture Transport Co. Pvt. Ltd. 2.1 He submits that the service is exempted under Notification No.13/2003-ST dated 20/06/2003. He also submits that alternatively the Notification No.14/2004-ST dated 10/09/2004 also exempts the said services. Accordingly, under any circumstances, the service r....

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....it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, 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 oils, processed food and processed tobacco." 5. From the above notification it can be seen that the commission in relation to sale and purchase of agricultural produce are exempted from service tax. In the present case the services of harvesting and transportation is in relation to supply of sugarcane, which is agricultural produce. As per the explanation the agricultural produce should not undergo the alter of its essential charact....