12 August 2013
In service tax is there is any exemption from service tax on transportiong of Tea by Road Transport, please provide me the Notification No. if any.
However there is exmption for Food grains, so please confirm whethere food grains includes TEA, Sugar, Coffie & edible oil. for transporting of these items By Road under Goods Transport Agency services.
13 August 2013
21. Services provided by a goods transport agency by way of transportation of -
(a) fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage; (b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or (c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;
Sir aforesaid is the abstract of original Notification 25/2012 dated 20/06/2012 where in nothing has been said about Tea, it is effective from 01/07/2012.
However there is an amendment on 01.03.2012 vide not. no 03/2013, w.e.f 01.04.2013 where in tea, sugar coffee, milk powder has been inserted specifically.
So is there is Tax liability from 01/07/2012 to 31/03/2013. is the food grain as said in notification before amendment, does not cover tea.? please help.
CAclubindia
