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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Classification of services - contract for supply of mud and ...

Service Tax

January 17, 2020

Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - Inasmuch as the services in the present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion.

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