Cold storage of processed tamarind pulp not exempt from service tax; not considered 'agricultural produce' under tax rules.

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....Exemption from service tax - Agricultural Service - service of cold storage of tamarind inner pulp without shell and seeds - In the present case, the product stored is processed by drying the same in the sun and then by beating with wooden sticks to remove the pod and hammered to deseed and destring for extraction of the endocarp/pulp of the Tamarind. This process is not done at farm level. - The Tamarind inner pulp without shell and seeds is not an ‘Agricultural produce’ - therefore the service of cold storage of such tamarind are not exempted - AAR....