<h1>Finance Bill 2013 Expands Negative List: Agricultural Testing Now Exempt from Service Tax, 'Seed' Removed from Clause.</h1> The scope of the Negative List has been expanded to exclude all types of testing related to agriculture or agricultural produce from the service tax net. The modification involves removing the word 'seed' from the relevant clause in the Finance Bill, 2013. This change allows testing activities directly related to agricultural production, such as soil testing, animal feed testing, and testing of plant or animal samples for pests and diseases, to benefit from being included in the Negative List, exempting them from service tax.