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A pvt ltd is a 100% export comapny of shrimp and fish. It purchse
shrimp and fish from market and process it . For processing it gives
contract to individual(sole proprietor contractor) . under reverse
charge mechanism we should pay service tax on amount paid to contractor.
This will not be applicable if shrimp and fish is a Agricultural
product under finance act(which is applicable for Service Tax).
Is shrimp and fish is a Agriculture product as per service tax. Please give your valuable opinion. WITH REGARDS