Service tax

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A proprietor manufactures coir pith. Is renting of immovable property for such manufacturer exempt from service tax?Renting of immovable property for storing or manufacture of agricultural produce is exempted from service tax. Is coir pith an agricultural product? 

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coir pith is the husk of the coconut, which is separated from the coconut so that it can be used to make other products like ropes. Therefore it is a byproduct and its is separated so that it can be marketable. In my opinion it is an agricultural product. But can you please explain what do you mean by manufacturer coir pith? If the proprietar is only separating the two then coir pith is agricultural product.

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