https://www.taxtmi.com/forum/issue?id=119122 Service tax treatment depends on whether goods are agricultural produce, defined as cultivation outputs for food, fibre, fuel, raw material or similar uses on which either no further processing is done or only processing usually performed by a cultivator that does not alter essential characteristics and only makes the produce marketable for the primary market. A five-fold test assesses origin, intended use, absence of further processing, comparability to cultivator processing, and preservation of essential characteristics; goods processed beyond cultivator-level, including seed-quality or commercially processed grains, may lose exempt status and be taxable. en-us Wed, 22 May 2024 17:03:48 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119122 Service tax treatment depends on whether goods are agricultural produce, defined as cultivation outputs for food, fibre, fuel, raw material or similar uses on which either no further processing is done or only processing usually performed by a cultivator that does not alter essential characteristics and only makes the produce marketable for the primary market. A five-fold test assesses origin, intended use, absence of further processing, comparability to cultivator processing, and preservation of essential characteristics; goods processed beyond cultivator-level, including seed-quality or commercially processed grains, may lose exempt status and be taxable. Discussion-Forum Service Tax Wed, 22 May 2024 17:03:48 +0530 https://www.taxtmi.com/forum/issue?id=119122