New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Servicetax on Cold Storage

Service Tax - Started By: - Haresh Raithatha - Dated:- 7-10-2015 Last Replied Date:- 10-10-2015 - One of My client Running a cold storage since 40 years. Please guide me in respect of chargeabality of Service tax on Cold storage activities for Agricutural as well as non Agri produce.Whether Rice Cereals Jaggery Ginned Cotton copra etc are liable for charging of service tax .Please give your valuable views. - Reply By KASTURI SETHI - The Reply = As per definition of , Storage and Warehousing Serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y = 1. Storage and warehousing of agricultural produce covered by Negative List 66D (d) (v). All storage covered whether cold storage or otherwise. Non agricultural produce storage liable to service tax @ 14%. 2. Storage of rice and cotton covered by entry no. 40 of Mega Exemption Notification. Exempted. 3. Jaggery, cereals and copra could be considered agricultural produce if no processing undertaken to make them marketable other than for primary market. 4. If providing both taxable and exempte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version