service tax on egg hatcheries, Service Tax

[Hariharan Sundaram]

Dear expert, whether service tax is applicable egg hatcheries on contract basis? Eggs are given to hatcheries in turn chicks are delivered and the considered paid to hatcheries. Whether service tax is applicable on such activity? Kindly clarify

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Hatching of eggs will belong to polutary branch and they cannot be treated as agriculture products. Hence the same is liable to service tax since the same is not listed in negative list.

[Ganeshan Kalyani]

I am also of the same view.