Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Capital gain computation - determination of holding...     TaxTMI    Validity of Referring the matter to DVO - Additions...     TaxTMI    Refund of IGST on goods exported - The High court...     TaxTMI    Service of Notices after cancellation of GST...     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Levy of Service Tax - business auxiliary service - Tea, an ...

Service Tax

May 31, 2023

Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black Tea, and it is also well understood that there is no alteration to the essential characteristic other than, perhaps, making it marketable as either Green Tea or Black Tea. - Even the processes involved in converting Green Tea into Black Tea does not alter the basic characteristic of the Tea as such and the same could not be considered as a non-agricultural product under any stretch of imagination. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not...

  2. Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their...

  3. Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is...

  4. Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the...

  5. Business Auxiliary Service - notional surplus charged for ocean freight is not subject to levy of service tax

  6. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

  7. Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural...

  8. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

  9. Specially Distinguished Record of Service - Notification

  10. Levy of entry tax on packing material of tea upheld - SC

 

Quick Updates:Latest Updates

F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
F: Section 16(4)
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
N: Seeks to extend the timeline under section 148 of the Rajasthan Goods ...
F: Registration-Another State
F: composition dealer
F: assessment order passed under section 74 of the CGSt Act in place of u...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Export of Onions (under HS Code 07031019) to Sri Lanka and UAE.
N: Imposition of Port restrictions on supply of Prohibited/Restricted ess...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...
H: Condonation of delay in filing an appeal before the Appellate Authorit...
H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
H: Validity of assessment order - SCN as also the assessment order have n...
H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity...
H: Addition u/s 68 - the Tribunal noted the extensive documentary evidenc...
H: Royalty receipts - income deemed to accrue or arise in India - assesse...
H: Speculative loss or not - Determine the nature of losses on forward fo...
H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
H: Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlem...
H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...