https://www.taxtmi.com/forum/issue?id=217 Dehusking and milling of paddy may be treated as a process amounting to manufacture, yielding rice as a finished product and thus not taxable under business auxiliary services. If the operation does not amount to manufacture, the milling charges would be taxable under business auxiliary services, subject to any exemption for processes "in relation to agriculture," which is questionable for post harvest shelling. en-us Tue, 20 Jun 2006 13:25:50 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=217 Dehusking and milling of paddy may be treated as a process amounting to manufacture, yielding rice as a finished product and thus not taxable under business auxiliary services. If the operation does not amount to manufacture, the milling charges would be taxable under business auxiliary services, subject to any exemption for processes "in relation to agriculture," which is questionable for post harvest shelling. Discussion-Forum Service Tax Tue, 20 Jun 2006 13:25:50 +0530 https://www.taxtmi.com/forum/issue?id=217