2018 (2) TMI 1819

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....egange And Associates For The Respondent : Mrs. Kavitha Poduwal, Superintendent (AR) ORDER Per: V. PADMANABHAN The present appeal is against the Order-in-Appeal No. 154/2008 dated 19.09.2008. The appellants are engaged in rendering the taxable service of Commission Agent for export of cashew and for these services they receive commission both from the exporters as well as purchasers from abr....

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....ation, 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, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured ....