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of <h1>Service Tax Exemptions for Agricultural Services Updated: Key Changes Include Broader Coverage and Clarified Definitions Effective July 2012.</h1> The negative list of service tax applicable to agricultural services effective from July 1, 2012. It specifies exempted services such as agricultural operations, supply of farm labor, processes at farms that do not alter the essential characteristics of produce, renting of agro machinery or land, and storage or warehousing of agricultural produce. Updates include the removal of 'seed' from testing to broaden coverage. Definitions for agriculture, agricultural produce, and related services are provided, along with clarifications on what constitutes agricultural produce and the scope of exempted services.
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