Exempts all the service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under the Seeds Act, 1966 (54 of 1966) - in relation to technical testing and analysis - 10/2010 - Service Tax
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Service tax exemption for seed testing and certification services, covering technical testing, analysis, inspection and certification. Exempts from service tax the taxable services provided by Central or State Seed Testing Laboratories and Seed Certification Agencies notified under the Seeds Act, 1966, where such services consist of technical testing and analysis or technical inspection and certification of seeds; the exemption is exercised under the Finance Act and takes effect on publication in the Gazette of India.
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.
Service tax exemption for seed testing and certification services, covering technical testing, analysis, inspection and certification.
Exempts from service tax the taxable services provided by Central or State Seed Testing Laboratories and Seed Certification Agencies notified under the Seeds Act, 1966, where such services consist of technical testing and analysis or technical inspection and certification of seeds; the exemption is exercised under the Finance Act and takes effect on publication in the Gazette of India.
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