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Clarification regarding leviability of service tax in respect of Seed Testing with effect from 01.07.2012

Service Tax - 189/8/2015 - Dated:- 26-11-2015 - Circular No.189/8/2015-Service Tax F. No. 354/279/2015-TRU Government of India Department of Revenue Central Board of Excise & Customs New Delhi New Delhi, the 26th November, 2015 To Principal Chief Commissioners of Customs and Central Excise(All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services, Principal Commissi .....

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actual testing has been exempted in the Negative List. 2. The matter has been examined. In this regard, Negative list entry under Clause (d) of section 66D of the Finance Act, 1994 is reproduced as under : (d) services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; 2.1 Term agriculture has been defined under section 65B cla .....

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ts essential characteristics but makes it marketable for primary market; 2.3 There is no doubt that seed is not covered under the definition of agriculture produce. All services relating to agriculture by way of agriculture operations directly relating to production of agriculture produce including testing is covered. Testing and certification can be done as per the Act and rules made there under in this regard. Testing cannot stand in isolation of certification and other ancillary activities. T .....

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cultural produce including cultivation, harvesting, threshing, plant protection or testing . The exemption is thus not limited to the specified operations. The word seed from testing in agricultural operations was deleted so as to broaden the scope of coverage of the negative list entry and to cover any testing in agricultural operations in negative list, which are directly linked to production of agriculture produce and not to limit its scope only to seeds. 3.0 It may be recalled that prior to .....

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