TaxTMI 
TaxTMI 
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???
cutting and carrying of firewood
05 Jan 2017 
4 Replies 
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Negative-list exemption for agricultural processing bars service tax on cutting and carrying firewood distributed to workers.
Cutting and carrying of firewood at a tea garden, which does not alter essential characteristics and merely readies the produce for the primary market, falls within the negative-list exemption for agricultural farm operations and is not subject to service tax; absence of consideration for distribution to workers further supports non applicability. (AI Summary)
Cutting and carrying of firewood at a tea garden, which does not alter essential characteristics and merely readies the produce for the primary market, falls within the negative-list exemption for agricultural farm operations and is not subject to service tax; absence of consideration for distribution to workers further supports non applicability. (AI Summary)