Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: due date for vat payment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: VAT RATES :: articles on VAT and GST in India :: TDS :: ACCOUNTING STANDARD :: cpt :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: form 3cd :: empanelment :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4%
 
 
Service Tax »
 India to levy service tax on freight for imports on delivered basis
 Income tax relief must be blended with additional tax measures
 9th GST Council inks breakthrough on dual control over tax payers, rollout deferred to July 1, 2017
 GST rollout uncertainty hits Budget 2017 calculations
 GST now set for July 1 roll-out, dual control hurdle finally over
 Grant of Registration under DVAT and CST
 Do not raise service tax, says Chamber
 Excise, service taxpayers to migrate to GST portal by Jan 31
 Centre, state governments work on formula for 'GST on high seas'
 What is service tax?
 Tax to bring transparency, benefit companies operating in state, says Gujarat CM Vijay Rupani

Tea Board wants service tax notice to Coonoor warehouses withdrawn
December, 23rd 2011

Tea Board members from the South have urged the Central Excise Department not to levy service tax on the tea stored in warehouses in Coonoor.

Recently, the Coonoor office of the Central Excise issued notices to some 14 warehouses for collecting service tax on the teas stored by them for Coonoor auctions. As this is a new development and warehouses in no other auction centre in the country have received such notices, warehouses in Coonoor have made representations not to levy service tax.

In pursuance of this, Tea Board members from the South have urged the department to drop the levy. I have represented to the Chief Commissioner of Central Excise and Service Tax, Chennai to instruct his Coonoor office to refrain from pursuing the notice. The tea stored in warehouse is the same tea defined by the Tea Act, 1953, viz., the plant Camellia Sinesis, including its varieties, and being an agricultural produce, is exempt from service tax, Mr P. Viswanathan, Tea Board member representing the Lok Sabha, told Business Line.

NO NEW PRODUCT

The Service Tax (Removal of Difficulty) Order, 2002, specifically exempts tea. So, Coonoor excise office's contention is untenable, contended Mr Koshy Baby, Board member representing small growers.

To make the harvested green tea leaf marketable, the moisture has to be extracted because over 80 per cent of green leaf contains moisture. That is what is done in factories and no new product emerges or derived from another manufactured product.

The Supreme Court has also accepted that tea is not a manufactured product. Hence, it cannot suffer service tax at warehouses, observed Dr S. Ramu, Tea Board member representing factory owners.

We are taking up this issue at the Tea Board meeting scheduled for December 29 to urge the Commerce Minister press the matter with the Finance Minister, he said.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Sitemap

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions