service tax on paddy milling charges

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MANOJ (Querist)
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14 October 2008 Hello Friends,

My question is whether service tax is applicable in case of Paddy Milling Charges?

please refer to Notification No 14/2004-st dated 10-09-2004 and also explanation (ii) to Notification No 13/203-st dated 20-06-2003.

The notification no 14/2004 exempts production/processing of goods done in relation to agriculture and the 13/2003 defines agriculture produce.....

Taxguy

Taxguy (Expert)
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14 October 2008 As it is more of manufacturing activity, it may exicsable and not a service.

Taxguy

Taxguy (Expert)
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14 October 2008 As it is more of manufacturing activity, it may exicsable and not a service.

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MANOJ

MANOJ (Querist)
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14 October 2008 But excise duty is not applicable in case of rice as it is a process house and not manufacturing industry. Pl refer to the notification no i'd mentioned in my query.
As per VS Datey the job work done in these sectors is exempt from service tax ref to 14/2004-st dated 10-09-004.

pl clarify

MANOJ

MANOJ (Querist)
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22 October 2008 Pl clarify