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Service Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

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


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

September 8, 2020

Case Laws     Service Tax     AT

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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