Applicability of service tax on weighbridge income and commission income on freight

[samiuddin ansari]

Applicability of service tax on weighbridge income and commission income on freight earned by the person engaged in the processing of agriculture produce without losing its original character as Agriculture produce meant for domestic or export supply.

AI Summary

Debate on Service Tax Applicability for Weighbridge and Commission Income; Refer to Section 66F of Finance Act, 1994. A discussion on the applicability of service tax on weighbridge income and commission income from freight related to agricultural produce processing. One participant believes the income is taxable, while another suggests referring to Section 66 F (2) & (3) of the Finance Act, 1994, and a Board Circular from 2015. The circular indicates that auxiliary services, such as weighbridge and commission income, should not be separated from the main service if it is on the Negative List or exempted, implying these incomes might not be subject to service tax.