TaxTMI 
TaxTMI 
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.
Applicability of service tax on weighbridge income and commission income on freight
10 Jan 2017 
2 Replies 
6923 Views Asked by
Auxiliary services separation affects service tax liability where weighbridge and freight commission tied to an exempt main service.
Where a main service is in the negative list or exempt, ancillary services cannot be separated for imposition of service tax; thus weighbridge income and freight commission, being auxiliary to the main service (as clarified in the guidance on Goods Transport Agency services), are not to be taxed separately. (AI Summary)
Where a main service is in the negative list or exempt, ancillary services cannot be separated for imposition of service tax; thus weighbridge income and freight commission, being auxiliary to the main service (as clarified in the guidance on Goods Transport Agency services), are not to be taxed separately. (AI Summary)