Exempt services for fruits and vegetables: handling and packing activities are tax-exempt when they do not alter essential characteristics. Pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling services for fruits and vegetables are exempt from service tax provided they do not change or alter the essential characteristics of the produce; this exemption is effected by the cited notifications and took effect from 1 April 2015.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exempt services for fruits and vegetables: handling and packing activities are tax-exempt when they do not alter essential characteristics.
Pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling services for fruits and vegetables are exempt from service tax provided they do not change or alter the essential characteristics of the produce; this exemption is effected by the cited notifications and took effect from 1 April 2015.
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