1. Definition :

Mechanized slaughter house is a commercial concern engaged in the business of slaughtering of bovine animals with the aid of machines.

2. The rate of service tax in case of service provided by mechanized slaughter house.

In case of service provided by mechanised slaughter house the statutory rate of service tax is one thousand rupees per animal. The same has been, however, reduced to Rs. 100/- per bovine animal by the Govt.

3. Meaning of bovine animals.

Bovine animals in the Indian context are mainly, bullocks and buffaloes. It is understood that only uneconomic bovines which are certified as not usable for milch or agricultural purposes by the Commissioner of Animal Husbandry or his representative are allowed to be slaughtered.

4. Applicability on slaughtering of animals purchased by a slaughter house.

In cases where the mechanized slaughter houses are not providing any service of slaughtering of animals to any other person, but are slaughtering animals which have been purchased by them, service tax levy is not attracted as no service is rendered to any person by the mechanised slaughter house.