https://www.taxtmi.com/caselaws?id=420127 The Tribunal ruled in favor of the appellant, holding that the services of digging bore wells for farmers are exempt under Section 66D(d)(i) of the Finance Act, 1994. The Tribunal found the evidence provided by the appellant, including land records, affidavits, and certificates, to be sufficient in proving that the services were directly related to agriculture operations. Additionally, referencing a clarificatory letter from the Finance Minister and a Supreme Court ruling, the Tribunal determined that such activities are integral to agriculture and fall under the Negative List entry, thus exempt from tax liability. The appeal was set aside, restoring the original decision in favor of the appellant. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 18 Oct 2022 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420127 The Tribunal ruled in favor of the appellant, holding that the services of digging bore wells for farmers are exempt under Section 66D(d)(i) of the Finance Act, 1994. The Tribunal found the evidence provided by the appellant, including land records, affidavits, and certificates, to be sufficient in proving that the services were directly related to agriculture operations. Additionally, referencing a clarificatory letter from the Finance Minister and a Supreme Court ruling, the Tribunal determined that such activities are integral to agriculture and fall under the Negative List entry, thus exempt from tax liability. The appeal was set aside, restoring the original decision in favor of the appellant. Case-Laws Service Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420127