TMI Blogservice tax on cold storagesX X X X Extracts X X X X X X X X Extracts X X X X ..... If a private limited company owns a cold storage enguaged in agricultural products .Is service tax applicable or exempted? - Reply By Naveed S - The Reply = Service tax is exempted in following cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e :- Processes such as cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refer sub clause (iii) and (v) of section 66D(d) regarding services relating to agriculture - scope of negative service. 4.4.8 Would the processes of grinding, sterilizing, extraction packagi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in retail packs of agricultural products, which make the agricultural products marketable in retail market, be covered in the negative list? No. Only such processes are covered in the negative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list which makes agricultural produce marketable in the primary market . .... Hence, applicability/exemption of Service Tax to be decided based on the purpose for which such services are utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed in relation to agricultural products. - service tax on cold storages - Query Started By: - prasadu naladala Dated:- 18-3-2014 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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