Dear Sir please guide me weather the following work is exempted or taxable under service tax act:
01. Cutting and removing guatamala for plantating tea
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02. Levelling lamd befor and after planting
03. Planting tea plants
04. stacking plants for planting tea
05. Mulching after planting tea
will they come under the preview of agriculture in negative list as stated below
Debate on Service Tax Applicability: Are Tea Plantation Activities Exempt as Agriculture or Taxable Horticulture? A discussion on the applicability of service tax to activities related to tea plantation, such as cutting, leveling, planting, stacking, and mulching, is presented. The primary issue is whether these activities fall under the agricultural exemption in the service tax negative list. One participant argues that these activities are horticultural and taxable, not agricultural, thus not exempt. Another participant contends that horticulture is a subset of agriculture and should be exempt. The debate highlights the lack of clarity in the tax code, with suggestions to seek official clarification to avoid litigation. (AI Summary)