See clause 93(D) of Finance Bill, 2013

The negative list entry in sub-clause (i) of clause (d) of section 66D is being modified by deleting the word “seed”.

This will allow the benefit to all other testings in relation to “agriculture” or “agricultural produce”.

As a result, testing activities directly related to production of any agricultural produce like soil testing, animal feed testing, testing of samples from plants or animals, for pests and disease causing microbes will be covered by the negative list;

Negative list exclusion expanded to exempt testing services related to agriculture from the service tax net. The amendment expands the negative list exclusion to cover all testing services related to agriculture and agricultural produce by deleting the limiting reference to 'seed,' thereby excluding soil testing, animal feed testing and testing of plant or animal samples for pests and disease-causing microbes from the service taxation net.