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1st August, 2002
Order No. 1/2002-Service Tax
- In exercise of the powers conferred by sub-section (1)
of section 95 of the Finance Act, 1994 (32 of 1994), (herein after
referred to as the said Act), the Central Government hereby makes
the following Order, namely :-
(1) This order
may be called the Service Tax (Removal of Difficulty) Order, 2002.
(2)
This Order shall come into force on the 16th day of August, 2002.
- For the purposes of clause (87) of section 65 of the said Act,
the expression “agricultural produce” means any produce resulting
from cultivation or plantation, on which either no further processing
is done or such processing is done by the cultivator like tending,
pruning, cutting, harvesting, drying which does not alter its
essential characteristics but make it only marketable and includes
all cereals, pulses, fruits, nuts and vegetables, spices, copra,
sugar cane, jaggery, raw vegetable fibres such as cotton, flax,
jute, etc., indigo, unmanufactured tobacco, betel leaves, tendu
leaves, rice, coffee and tea but does not include manufactured
products such as sugar, edible oils, processed food, processed
tobacco.
G. D.Lohani
Under Secretary to the Government of India
F.No. B11 /1 /2002-TRU
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