04 June 2013
I have done business of collecting agriculture wastage, biomass wastage and then convert it by some process whether my activity is called agriculture activity and whether it is liable for exemption under service tax under gta
05 June 2013
under GTA in respect of exemption is for transporter for providing transportation services in respect of fruits, vegetables, eggs, milk, food grains or pulses.( exemption on transportation charges)
For your services concerned i.e conversion of wastage, if it is amounts to manufacture or produce then No service tax as it is covered under negative list
05 June 2013
whether it is called agriculture produce we are collecting biomass and agriculture wastage and sales it for process done for making pellets whether it is called agriculture produce
06 June 2013
Please read the meaning of agriculture produce as per service tax mentioned below and take the decision whether it amounts to agriculture produce:
Agriculture produce means any produce of agriculture on which either no 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. It also includes specified processes in the definition like tending, pruning, grading, sorting etc. which may be carried out at the farm or elsewhere as long as they do not alter the essential characteristics.
As per my view it is not agriculture produce, Do let me know still if you need more clarification
CAclubindia
