Scope of Negative List enlarged exclude all type of testing in relation to agriculture or agricultural produce from the ambit of service tax net.

See clause 93(D) of Finance Bill, 2013

The negative list entry in sub-clause (i) of clause (d) of section 66D is being modified by deleting the word “seed”.

This will allow the benefit to all other testings in relation to “agriculture” or “agricultural produce”.

As a result, testing activities directly related to production of any agricultural produce like soil testing, animal feed testing, testing of samples from plants or animals, for pests and disease causing microbes will be covered by the negative list;