Rice Qualifies as “Agricultural Produce” under Notification, Service Tax on Commission Agents Not Payable: CESTAT

The CESTAT has ruled that "rice qualifies as agricultural produce," and "service tax on commission agents is not payable." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.