2016 (7) TMI 1712

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....h. V. Gupta, AR. PER: ASHOK JINDAL 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 aga....

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....ublic interest so to do, hereby exempts the business auxiliary 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 cult....

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....t of process of ginning on cotton produced by farmers and therefore should not be covered under 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 inclu....

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....n fibre obtained by ginning cotton plucked from cotton plants is nothing but raw cotton fibre 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 an....