Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Services provided in relation to agricultural produce

29 June 2015

Hi,

Services provided in relation to Agricultural produce are exempt from Service tax.

Whether this can be extended to Service provided in relation to Agricultural produce Imported from outside India since the definition of Agricultural produce is silent on above? Please clarify

Thanks

Reply
Follow
Share

2 Replies

Kuldipsinh Jadeja (Job) (357 Points)
Replied 30 June 2015

As far as services relating to Agriculture {Sec.65B(3)} or Agriculture Produce {Section65B(5)} is covered under section 66D(d), it is not taxable, whether such Agri.Produce is imported or exported.

Upgrade to CAclubindia Pro. Subscribe Now!

Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 01 July 2015

Originally posted by : SATHISHKUMAR

Hi,

Services provided in relation to Agricultural produce are exempt from Service tax.

Whether this can be extended to Service provided in relation to Agricultural produce Imported from outside India since the definition of Agricultural produce is silent on above? Please clarify

Thanks

Many services relating to agriculture are excluded and exempt. NOT ALL. Answer would depend on what is the activity.