https://www.taxtmi.com/forum/issue?id=4306 Services related to agriculture are included in the Negative List; "agriculture" under the Finance Act, 2012 covers cultivation of plants and rearing of animals (excluding horses), and "agricultural extension" means applying scientific research to farming via education and training. Filling land with fly ash and experimental activities to enhance production, supported by hired manpower and tractors, appear not to fall within that definition and thus may not be excluded under the Negative List. en-us Fri, 29 Jun 2012 10:50:53 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4306 Services related to agriculture are included in the Negative List; "agriculture" under the Finance Act, 2012 covers cultivation of plants and rearing of animals (excluding horses), and "agricultural extension" means applying scientific research to farming via education and training. Filling land with fly ash and experimental activities to enhance production, supported by hired manpower and tractors, appear not to fall within that definition and thus may not be excluded under the Negative List. Discussion-Forum Service Tax Fri, 29 Jun 2012 10:50:53 +0530 https://www.taxtmi.com/forum/issue?id=4306