https://www.taxtmi.com/forum/issue?id=108321 The negative list exempts services relating to agriculture, including supply of farm labour and operations directly related to production, but that exemption applies only when labour is supplied for agricultural production. Labour supplied to a university, college or research station for education or research purposes does not automatically qualify as an exempt agricultural service; absent contractual bifurcation showing supply exclusively for farm production, the whole manpower supply may be liable to service tax. en-us Fri, 27 Mar 2015 11:02:11 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108321 The negative list exempts services relating to agriculture, including supply of farm labour and operations directly related to production, but that exemption applies only when labour is supplied for agricultural production. Labour supplied to a university, college or research station for education or research purposes does not automatically qualify as an exempt agricultural service; absent contractual bifurcation showing supply exclusively for farm production, the whole manpower supply may be liable to service tax. Discussion-Forum Service Tax Fri, 27 Mar 2015 11:02:11 +0530 https://www.taxtmi.com/forum/issue?id=108321