Service Tax Demand on Pesticide Marketing Overturned; Classified as Agriculture Extension Services u/s 65B(4) of Finance Act 1994.

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....Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are agriculture extension services which are covered under negative list as per section 65B (4) of the Finance Act, 1994. Therefore, the appellant are not liable to pay service tax.....