No service tax is payable on availing the services of overseas agent for Marketing of `Agricultural Produce'.

No service tax is payable on availing the services of overseas agent for Marketing of `Agricultural 

Produce'.  Negative list exempts:

(vii) services by any Agricultural Produce Marketing Committee or Board or services

provided by a commission agent for sale or purchase of agricultural produce.

Above requires satisfaction   of  two conditions:   

a)  Agricultural Produce covers   Dry Fruits, spices  etc. 

Any produce of agriculture on which either no processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary

market. It also includes specified processes in the definition like tending, pruning, grading, sorting etc. which may be carried out at the farm or elsewhere as long as they do not alter the essential characteristics

If the agricultural produce has not undergone any other process barring basic processes, then it is 

covered by the definition.  E.g.:  If spices are subjected to grinding and sold in powder form,

then they would not be covered by agricultural produce. Ginned or bailed cotton is not covered

by definition of agriculture produce. 

b)  If services are exempt under Negative list, then they can not be taxable under RCM also.

This is the basic foundation of the ST Taxation that if service is basically exempt, then neither 

provider nor receiver of service is liable to pay tax.