TaxTMI 
TaxTMI 
Dear Sirs,
Pls advise me whether service tax is aplicable on job work for cleaning and grading of spices by various machines at my factory.Your urgent reply would help me lot.
Thanks and Best Regards
Hemant Patel
JOB WORK FOR CLEANING OF SEEDS
03 Jul 2012 
1 Reply 
2920 Views Asked by
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Agricultural service exemption may exclude service tax on cleaning and grading if essential characteristics remain unaltered.
Service tax applicability for cleaning and grading of spices turns on the negative-list exemption for services relating to agriculture, which exempts processes such as cleaning, sorting and grading that do not alter the essential characteristics of agricultural produce and are the kind of processing usually done by a cultivator; if the job work does not fall within that exemption, service tax is payable. (AI Summary)
Service tax applicability for cleaning and grading of spices turns on the negative-list exemption for services relating to agriculture, which exempts processes such as cleaning, sorting and grading that do not alter the essential characteristics of agricultural produce and are the kind of processing usually done by a cultivator; if the job work does not fall within that exemption, service tax is payable. (AI Summary)