Does service tax applicable to broker of textile processor?

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S M Gala (Querist)
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22 July 2013 Ref Notification no. 25/2012- Clause 30 which provides exemption to intermediate production process as JOB WORK i.e. Agriculture, Printing & Textile Processing.

Now please anyone guide me, whether a service rendered by Commission Agent/ Broker to such textile Processors (exempt from service tax)is taxable service ???. If no, how to claim exemption by such broker?

Bhavesh Gupta

Bhavesh Gupta (Expert)
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25 July 2013 Notification no 25/2012 exempts specified activities such as textile processing.

But various activities procured to render such exempt activity will remain taxable unless covered by negative list or exemption notification.

So service rendered by broker is taxable in this case.