Union budget 2012-13 has made a drastic changes in the history of service tax, previously the rules says that if any services is coming under the definition of any taxable services then the service tax is applicable on that services, but now the rule says that any services which are coming under negative list then they are exempt, in other words it means any services which are not mentioned in the negative list are taxable.
Previously, The definition of Cargo Handling services excludes the services in relation to Export Cargo, hence they are not taxable.
but in current scenario the negative list does not include export cargo handling therefore by virtue of which the same has been taxable from 01.07.2012 onward.
But there is some exemption in relation to stuffing, de-stuffing, cargo handling of agriculture produce. agriculture produce means the produce which arises due to harvesting and cultivation, but it does not include the produce which are arises from the harvesting or cultivation but the same has been processed further by any means.
Example - Sugarcane is a agriculture produce as the same has been arises by cultivation, but the sugar is not a agriculture produce because the same has been processed further.
Previously, The definition of Cargo Handling services excludes the services in relation to Export Cargo, hence they are not taxable.
but in current scenario the negative list does not include export cargo handling therefore by virtue of which the same has been taxable from 01.07.2012 onward.
But there is some exemption in relation to stuffing, de-stuffing, cargo handling of agriculture produce. agriculture produce means the produce which arises due to harvesting and cultivation, but it does not include the produce which are arises from the harvesting or cultivation but the same has been processed further by any means.
Example - Sugarcane is a agriculture produce as the same has been arises by cultivation, but the sugar is not a agriculture produce because the same has been processed further.
