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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

GTA Services - The foodstuff is a clear, unambiguous word and ...


"Foodstuff" Exemption Applies Only to Final Edible Products, Not Raw Materials Needing Further Processing.

October 10, 2019

Case Laws     Service Tax     AT

GTA Services - The foodstuff is a clear, unambiguous word and there is nothing to indicate that the same would apply to transportation of the raw material etc. which have to be further converted into a final edible product - Benefit of exemption cannot be denied.

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