https://www.taxtmi.com/forum/issue?id=4326 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. en-us Tue, 03 Jul 2012 12:22:47 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4326 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. Discussion-Forum Service Tax Tue, 03 Jul 2012 12:22:47 +0530 https://www.taxtmi.com/forum/issue?id=4326