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        Case ID :
        Service Tax

        CBEC Circular-Clarification regarding leviability of Service Tax in respect of Seed Testing with effect from 01.07.2012

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        Leviability of Service Tax on seed testing clarified, circular issued and stakeholders advised to align practices and comply. Clarifies the leviability of Service Tax on seed testing services effective from 01.07.2012 by reference to Circular No.189/8/2015 (26 November 2015); the circular is forwarded to industry, service providers and field formations for information and necessary compliance to align practices with the clarified tax treatment.
                        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.

                              Leviability of Service Tax on seed testing clarified, circular issued and stakeholders advised to align practices and comply.

                              Clarifies the leviability of Service Tax on seed testing services effective from 01.07.2012 by reference to Circular No.189/8/2015 (26 November 2015); the circular is forwarded to industry, service providers and field formations for information and necessary compliance to align practices with the clarified tax treatment.


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