Service tax

Dear Sir,

As per the negative list: service relating to agriculture by way of - 

Processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market.

Thus, as in your case, service tax will not be applicable.

Thank You!

Process will be carried out at the Godown/Mill of wholesale Trdaer (not at Agricultural Firm) for Grading, Sorting,packing, loading and unloading of Pulses for wholsale sale/bulk supply in the wholesale market/Govt Tender .