9911796707
TMI BlogSERVICE TAXX X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX X X X X Extracts X X X X X X X X Extracts X X X X ..... ohol for human consumption on which service tax is already applicable as per finance bill 2015. Reply By ganeshan kalyani: The Reply: Serial no.30 of Notification 25/2012 states that ''Carrying out an intermediate production process as job work in relation to - (a) agriculture, printing or textile printing...'' .Secondly in the Trade circular point no.1.3 Milling of rice, it is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larified that milling of paddy into rice carried out as job work is covered by the exemption at Sr. no.30 of Notification 30/2012, since such milling of paddy into rice is an intermediate production process. In view of above provision, i understand that service tax will not be levied on milling of paddy into rice. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Yes, the views of Ganeshan are seem t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be correct. Reply By pankaj jain: The Reply: Respected Ganeshan Kalyani ji, milling of rice is an intermediate production process as job work for manufacture of alcohol. . As per finance act 2015 ,new changes in notification no. 25/2012-ST shall be effective from notified date.(expected to be notified soon). In entry 30, in item (c), for the words "any goods", the words "any goods excluding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lcoholic liquors for human consumption," shall be substituted vide notification no. 06/2015 . Intermediate production process as job work in relation to manufacture of alcohol has omitted from the negative list (as per above said changes) . Please clear that the service tax on milling of rice will be applicable or not in the light of the above changes. X X X X Extracts X X X X X X X X Extracts X X X X
|
