Business auxiliary service provided by commission agent is relation to black tea is exempt

Glenworth Estate Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that black tea classifiable as agricultural product within the definition or meaning under notification no. 13/2003-S.T. dated 20.06.2003 as amended vide notification no. 08/2004-S.T. dated 09.07.2004. Hence, business auxiliary service provided by a commission agent in relation to sale or purchase of black tea is exempt from service tax. Facts- The appellant is manufacturing ‘Black Tea’ falling under Chapter Sub-Heading 09024060 of the First Schedule to the Central Excise Tariff ...