Service tax onTea plantation

[ramkishore gupta]

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

AI Summary

Agricultural exemption: tea plantation activities may fall within agriculture but require explicit listing or written administrative clarification.
Preparatory and planting activities in tea estates-clearing, levelling, planting, stacking and mulching-are argued to be covered by the statutory definition of agriculture (which includes horticulture and plantation crops) and hence potentially exempt; however, Board education guides confirming this are non binding, and exemption will practically depend on explicit inclusion in the negative list or formal exemption notifications or on obtaining written administrative clarification.