In Service tax negative list, there is an item of agriculture wherein plantations are included and tea is included too. I want to know if we export sale tea leaves will it be exempt or taxable? I mean, negative list is applicable on tea leaves or finished product of tea? Please help me. Thank you friends 
your case will be covered under trading of goods clause (e) of section 66D, hence not taxable.
It is sale of goods not liable to service tax.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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