Service Tax Exemption on Renting Bullock Carts Without Bullocks or Driver for Sugarcane Transport Confirmed Under Negative List.

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Full Text of the Document

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....Levy of service tax - rent received for use of bullock carts with tyres without any bullocks or driver for transporting the sugarcane to the sugar factories - Tyre Bullock Carts without bullocks and driver, provided by the appellant on rent for the purposes relating to agriculture/agricultural produce without having any right of possession or effective control of the Appellants over them, falls under negative list - AT....