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2022 (3) TMI 1165 - AT - Service TaxExemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - inclusion in negative List regime or not - Section 66 D(d)(i) of Finance Act - HELD THAT:- The appellant had stated, at the first instance, during the course of inquiry, that Income Tax, TDS have not been deducted as the activities of digging of bore wells of the farmers do not attract deduction of tax at source. The appellant had also led evidences by filing the copies of the land records of service receivers as well as affidavits from the service receivers. Further, services were supported by the certificates issued by Sarpanch of the Village Panchayat, wherein the Sarpanch included the list of the names of the farmers/service receivers, who have received the services of digging of borewells and well, and the amount paid by each individual farmers - such evidences led before the Court Below have not been found to be untrue. Thus, it is held that the Court Below have rejected the evidences arbitrarily and against the Scheme of the Finance Act read with the Rules thereunder. 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 - Appeal allowed - decided in favor of appellant.
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