TaxTMI 
TaxTMI 
2016 (7) TMI 1712
X X X X Extracts X X X X
X X X X Extracts X X X X
....The captioned appeal is listed for us today following direction of the Hon'ble High Court of Punjab & Haryana in CEA 34, 43, 41, 49/2015 wherein the revenue approached the Hon'ble High Court against the said order of this Tribunal, wherein the Hon'ble High Court has directed to dispose of the appeal within six months. 2. As during the pendency of CEA against the stay order, pending before the Hon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ary services provided by a commission agent in relation to sale or purchase of agricultural produce from the service tax leviable thereon under section 66 of the said Act]. Explanation.- For the purposes of this notification.- (i) [***] (ii) "Agricultural produce" means any produce resulting from cultivation or plantation, on which either no further processing is done or such pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the definition of agricultural produce as it excludes produce resulting from cultivation or plantation on which further processing of this type is done. However, it is seen that in the inclusive portion of the definition of agricultural produce "raw vegetable fibres such as cotton" is specifically included. If the contention of ld. DR is held to be valid, it would render the words "includes.........
X X X X Extracts X X X X
X X X X Extracts X X X X
....because there cannot be "rawer" form of cotton fibre obtained from "cotton-with-seeds" plucked from cotton plants. We also take note of the exclusionary part of the definition of agricultural produce which states that it "does not include manufactured products such as sugar, edible oils, processed food and processed tobacco" as also of the no-further-processing requirement contained in the said de....