https://www.taxtmi.com/highlights?id=68503 Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under the Madhya Pradesh Tractor Dwara Kheti (Prabharo Ki Vasuli) Adhiniyam, 1972 or not - the services provided by the appellant fall under the category of "supply of tangible goods", then too by virtue of the Circular dated December 18, 2006, the appellant cannot be called upon to pay any service tax. - AT en-us Tue, 28 Feb 2023 10:37:07 +0530 Tue, 28 Feb 2023 10:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68503 Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under the Madhya Pradesh Tractor Dwara Kheti (Prabharo Ki Vasuli) Adhiniyam, 1972 or not - the services provided by the appellant fall under the category of "supply of tangible goods", then too by virtue of the Circular dated December 18, 2006, the appellant cannot be called upon to pay any service tax. - AT Highlights Service Tax Tue, 28 Feb 2023 10:37:07 +0530 https://www.taxtmi.com/highlights?id=68503