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

Exemption to poultry and related services - egg hatching etc

Service Tax - Started By: - MURALIKRISHNA BODDAPATI - Dated:- 10-2-2017 Last Replied Date:- 10-2-2017 - Opinion is sought from learned forum members about the exemption to poultry activity under the negative list vide Sec 65B(3). Here Agriculture is defined to mean the cultivation of plants and rearing of all life forms of animals, except rearing of horses, for food, fibre, fule, raw material or other similar products.In addition, the Educational Guidance Note of CBEC has expressed a view that a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

try breeding shall qualify for exemption under the negative list. I request the considered views of learned Tax Advocates and Chartered Accountants on this issue. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Section 65 B (3) is only interpretation of various terms used in Finance Act, 1994. Negetive list is contained in Section 66 D of Finance Act, 1994. Section 66 D (d) lists services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly relate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

market; (iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (v) loading, unloading, packing, storage or warehousing of agricultural produce; (vi) agricultural extension services; (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Poultry is not mentioned under Section 66 D (d). Therefore Poultry is not covered by Negative List. How .....

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