Services related to agriculture may fall under the negative list, but experimental fly ash land filling likely remains taxable.
Services related to agriculture are included in the Negative List; "agriculture" under the Finance Act, 2012 covers cultivation of plants and rearing of animals (excluding horses), and "agricultural extension" means applying scientific research to farming via education and training. Filling land with fly ash and experimental activities to enhance production, supported by hired manpower and tractors, appear not to fall within that definition and thus may not be excluded under the Negative List. (AI Summary)
A power generation company is doing some experiment to enhance the agriculture production with use of fly ash & taking some service eg manpower supply & hiring of tractor etc for the saidactivity.
Whether services taken by the company for said work can be treat as services in relation to agriculture & hence not taxable under new regime.
Service Tax
TaxTMI 
TaxTMI 
29 Jun 2012 
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