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TMI Blog2025 (3) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... griculture produce', which has not been substantiated with reference to the provisions of the Finance Act. In terms of the definition of 'agriculture' and 'agricultural produce', chilling of milk is not covered. The conjoint reading of the aforesaid provisions clearly shows that the activities enshrined in the negative list are only related to agricultural activities and cannot embrace within it the activity of chilling milk. The term 'animal husbandry' as per the meaning ascribed to it in the Cambridge Dictionary is, "farming of animal to produce foods such as meat, eggs and milk." The term 'animal husbandry' being of wider import would include chilling of milk and therefore, the Gujarat High Court has rightly held the activity of chillin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discharge the service tax on the gross amount received towards chilling charges (including fuel, power and electricity charges) and rent under the taxable Services BAS and renting of immovable property for the period 2012-13. Vide letter dated 25.06.2013 and 11.07.2013, the appellant was requested to get themselves registered under the service tax and furnished the documents and payment details for the period in question but the appellant failed to comply with the same. Letter was also sent to SZDUS and in response thereof they submitted the details of chilling charges and others for the said period. On examination, it revealed that appellant had received total amount of Rs.15,09,320/- as chilling charges and Rs.23,400/- towards godown re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of milk. She submitted that since 01.07.2012 the structure of service tax was changed with the introduction of negative list and therefore she relied on the provisions of Section 66D(d)(iii) to say that the activity carried out by them falls in the negative list. Learned counsel has relied on the Notification No. 11/2017 dated 28.06.2017 and also the decision of the Gujarat Co-operative Milk Marketing Federation Ltd. 2020 (36) GSTL 211 (Guj.) Therefore, according to her, the demand raised is not sustainable and needs to be set aside. 5. Learned Departmental Representative has reiterated the findings of the authorities below and prayed for dismissal of the appeal. 6. The issue to be considered is whether the activity of chilling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) "agriculture" means the cultivation of plants and rearing of all life-forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products; (5) "agricultural produce" means any produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; 8. From the definition of 'services' in the post negative era, w.e.f. 01.07.2012 'services' means any activity carried out by a person for another for consideration. The activity performed by the appellant embraces all the three elements, i.e., service provider, service recipient and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat Cooperative Milk (supra) is also not applicable as the prayer in that case was that milk chilling and packing services provided by the contractors to the petitioner's dairies are exempted by virtue of Serial No. 24 of the table to Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017. The relevant part of the notification is quoted below : Sl.No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. - "Support services to agriculture, forestry, fishing, animal husbandry" mean - (i) Services relating to cultivation of plants and rearing of all life forms of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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