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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 local authority; allocations or auctions to persons other than individual farmers are liable to service tax.
                            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.

                                  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 local authority; allocations or auctions to persons other than individual farmers are liable to service tax.


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