TMI BlogApplicability of service tax on weighbridge income and commission income on freightX X X X Extracts X X X X X X X X Extracts X X X X ..... Applicability of service tax on weighbridge income and commission income on freight X X X X Extracts X X X X X X X X Extracts X X X X ..... Replies X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal character as Agriculture produce meant for domestic or export supply. Reply By Ganeshan Kalyani: The Reply: In my view the income is taxable. Reply By KASTURI SETHI: The Reply: Sh.Ansari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ji, Pl. read Section 66 F (2) & (3) of the Finance Act, 1994 and Board's Circular No.186/5/2015-ST dated 5.10.15. The essence of both is that your services should be classified under Main Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is in the Negative List or exempted and hence these three services cannot separated for levy of ST on auxiliary services, namely, weighbridge income and commission income on freight. Analogy ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n help you. Board's circular strengthens the view that auxiliary services cannot be broken up from Main Service. For your convenience the Circular is appended below:- Levy on services of Goods Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport Agency Services (GTAs) - Clarifications
Circular No. 186/5/2015-S.T., dated 5-10-2015 X X X X Extracts X X X X X X X X Extracts X X X X
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