cutting and carrying of firewood

[ramkishore gupta]

Respected Sir

Please let me know contract work done and amount received for cutting and carrying of firewood at tea bagan which is to be distributed among the workers of bagan free of cost as firewood is taxable under service tax or exempted???

AI Summary

Contract Work for Firewood at Tea Plantations Not Taxable Under Section 66 D (d) (iii) of Finance Act 1994 A query was raised regarding whether the contract work for cutting and carrying firewood at a tea plantation, which is distributed free to workers, is subject to service tax. An expert cited Section 66 D (d) (iii) of the Finance Act, 1994, stating that such activities fall under the negative list and are not taxable. Other contributors agreed, noting the absence of a consideration component further supports non-applicability of service tax. The consensus among participants was that no service tax is payable for this activity.