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of <h1>Seed Testing and Related Activities Exempt from Service Tax Since 2012 u/s 66B of Finance Act, 1994.</h1> The circular clarifies the applicability of service tax on seed testing activities effective from July 1, 2012. It addresses confusion regarding whether ancillary activities related to seed testing are taxable. The Finance Act, 1994, exempts services related to agriculture, including testing, from service tax. The circular explains that seed testing and related activities, such as certification and tagging, fall under this exemption. The removal of the word 'seed' from the negative list in 2013 broadened the scope to include all agricultural testing. Consequently, these services are not subject to service tax under section 66B of the Finance Act, 1994.
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