https://www.taxtmi.com/circulars?id=54075 The circular clarifies that the negative list exemption for agricultural operations including testing covers testing and ancillary services (seed certification, technical inspection, analysis, tagging) as a composite process and, following removal of the word "seed" from the entry, such services are not leviable to service tax under the statutory negative list. en-us Thu, 26 Nov 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54075 The circular clarifies that the negative list exemption for agricultural operations including testing covers testing and ancillary services (seed certification, technical inspection, analysis, tagging) as a composite process and, following removal of the word "seed" from the entry, such services are not leviable to service tax under the statutory negative list. Circulars Service Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54075