https://www.taxtmi.com/caselaws?id=391026 The Tribunal held that services provided on agricultural land, even if later converted for construction, remain exempt from service tax if initially related to agriculture. The show cause notice for tax demand was found invalid due to the time limitation and lack of evidence of the appellant's knowledge about land conversion. The appellant's challenge was successful, and the order demanding tax was set aside, providing relief to the appellant. en-us Tue, 14 Jan 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391026 The Tribunal held that services provided on agricultural land, even if later converted for construction, remain exempt from service tax if initially related to agriculture. The show cause notice for tax demand was found invalid due to the time limitation and lack of evidence of the appellant's knowledge about land conversion. The appellant's challenge was successful, and the order demanding tax was set aside, providing relief to the appellant. Case-Laws Service Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391026