https://www.taxtmi.com/forum/issue?id=111325 Cutting and carrying of firewood at a tea garden, which does not alter essential characteristics and merely readies the produce for the primary market, falls within the negative-list exemption for agricultural farm operations and is not subject to service tax; absence of consideration for distribution to workers further supports non applicability. en-us Thu, 05 Jan 2017 18:57:11 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111325 Cutting and carrying of firewood at a tea garden, which does not alter essential characteristics and merely readies the produce for the primary market, falls within the negative-list exemption for agricultural farm operations and is not subject to service tax; absence of consideration for distribution to workers further supports non applicability. Discussion-Forum Service Tax Thu, 05 Jan 2017 18:57:11 +0530 https://www.taxtmi.com/forum/issue?id=111325