Testing and ancillary seed services as agricultural operations exempt from service tax, therefore not leviable under the negative list. The circular clarifies that the negative list exemption for agricultural operations including testing covers testing and ancillary services (seed certification, technical inspection, analysis, tagging) as a composite process and, following removal of the word 'seed' from the entry, such services are not leviable to service tax under the statutory negative list.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Testing and ancillary seed services as agricultural operations exempt from service tax, therefore not leviable under the negative list.
The circular clarifies that the negative list exemption for agricultural operations including testing covers testing and ancillary services (seed certification, technical inspection, analysis, tagging) as a composite process and, following removal of the word "seed" from the entry, such services are not leviable to service tax under the statutory negative list.
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