Services relating to agriculture excluded from service tax when processes do not alter essential characteristics of produce. Services relating to agriculture are excluded from service tax under the Negative List where operations directly related to production or specified ancillary farm processes do not alter the essential characteristics of agricultural produce but only make it marketable for the primary market; this includes farm operations, supply of farm labour, certain on farm processes, leasing of agro machinery or vacant land incidental to agricultural use, loading/packing/storage/warehousing, agricultural extension services, and services by Agricultural Produce Marketing Committees or commission agents, while processing that alters essential characteristics or yields retail market products falls outside the exclusion.