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      Service Tax Practice Manual / Ready Reckoner

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      Service Tax

      Assignment of right to use natural resources to an individual farmer for the purposes of agriculture

      Exempted Services

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      Exemption for assignment of natural resource use to individual farmers excludes such agricultural allocations from service tax while others remain taxable.
      Assignment of the right to use natural resources to an individual farmer for agricultural purposes is an exempt service when provided by Government or a ... Summary

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