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of <h1>India exempts seed testing and certification services from service tax under Notification No. 10/2010-Service Tax, rescinded in 2012.</h1> The Government of India, through Notification No. 10/2010-Service Tax dated February 27, 2010, exempts services provided by Central or State Seed Testing Laboratories and Seed Certification Agencies, as notified under the Seeds Act, 1966, from service tax. This exemption applies to services related to technical testing, analysis, inspection, and certification of seeds as specified under the Finance Act, 1994. The notification takes effect upon its publication in the Gazette of India. This exemption was later rescinded by Notification No. 34/2012-Service Tax, dated June 20, 2012.
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