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service tax on commision agent

This query is : Resolved 

the person dealing in agriculture products like mirchi, jaggery etc & the same is purchased from the farmers on behalf of the client & dispatch the same to the client. whether it would attract service tax under business auxillary service or notification no 14/2004 will apply.

All the products mentioned in the notifcation are exempt. However what is not mentioned would not enjoy the exemption. It appears that mirchi would be covered under either vegetable or spices. Jageery is specifically mentioned.



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