Section 66D (d)(i), Service Tax

[P S SATYA NARAYANA]

Dear Sir,

Whether amendment proposed to the captioned Section in Finance bill 2013 has been effected.  Any Notification has been issued in this regard.

regards

P S SATYANARAYANA

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Dear Sir,

Section 66D (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 seed testing;

Finance Act 2013 with effect from 10.5.2013 omitted the word seed in Section 66D(d)(1).