At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONORABLE JUSTICE: ARCHANA WADHWA
By, MEMBER AND THE HONORABLE JUSTICE: B. RAVICHANDRAN
For Petitioner: K. Veerabhadra Reddy, JC (AR)
1. The Revenue is in appeal against order of Commissioner (Appeals). The dispute is regarding service tax liability of Respondent who are engaged in the service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers. Exemption under notification No. 14/2004 ST dt. 10.9.2004 was denied to the respondent by original authority on the ground these services are not in relation to agriculture. The impugned order allowed the said exemption on the ground that services rendered by the respondents are with reference to flowers and not with reference to dried flowers. Further, it was also held that, admittedly, the flowers are agricultural produce, resulting from cultivation with no further processing changing the essential characteristics of the product, except making them fit for marketable.
2. We have heard the Ld. AR. None appeared on behalf of respondent. We have perused appeal papers. Against the above said categorical finding, the Revenue did not advert any sustainable ground in the appeal. As selecting suitable flowers is post-cultivation activity the exemption is sought to be denied. We find that such submission will not even stand preliminary scrutiny. We hold the reasoning and finding recorded in the im
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pugned order is factually and legally correct. We have no reason to vary the same. The appeal by Revenue is devoid of merit and hence dismissed.