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Service Tax

Levy of Service Tax - Scientific or Technical Consultancy...

Farmers' Seed Multiplication Service Exempt from Tax as Agricultural Extension, Not Scientific Consultancy.

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Service TaxSeptember 8, 2020Case LawsAT

Levy of Service Tax - Scientific or Technical Consultancy service or not - In order to help farmers efficiently multiply the seeds, the appellant provides guidance to them and charges a fee for providing such guidance. - It is an agricultural extension service - not liable to service tax - AT

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