Borewell Drilling for Agriculture Stays Under Tax Code 9954, Unaffected by Land Type Differences.

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....Classification of supply of service - service in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations - The appellant himself has already classified his supply of services of borewell drilling under 9954 for the purpose of paying the tax; it defies logic as well as law that the same activity if done on agricultural land will be classifiable under a different heading 9986. - AAAR....