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of <h1>Seed-Related Services Taxable After Section 103(D) Amendment to Section 66D(d)(i) Expands Service Tax Negative List Scope</h1> Section 103(D) of the Finance Act, 2013 amends Section 66D(d)(i) of the Finance Act, 1994, which relates to the negative list of services for service tax purposes. The amendment specifically removes the word 'seed' from this sub-clause. As a result, services in relation to seeds, which were previously covered under the negative list and thus not liable to service tax, may now fall within the taxable service regime unless exempted elsewhere. This change effectively broadens the service tax base by potentially subjecting seed-related services to taxation.
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