https://www.taxtmi.com/highlights?id=62626 Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The agriculture/cultivation includes irrigation or watering of the plants, as due to lack of irrigation, it is very difficult to have any agriculture produce - the activities carried out by the appellant is covered in the Negative List, which are exempt from tax - AT en-us Mon, 28 Mar 2022 08:22:52 +0530 Mon, 28 Mar 2022 08:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62626 Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The agriculture/cultivation includes irrigation or watering of the plants, as due to lack of irrigation, it is very difficult to have any agriculture produce - the activities carried out by the appellant is covered in the Negative List, which are exempt from tax - AT Highlights Service Tax Mon, 28 Mar 2022 08:22:52 +0530 https://www.taxtmi.com/highlights?id=62626