Agriculutre Service is exempt under Business Auxiliary Services

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..... Agriculutre Service is exempt under Business Auxiliary Services
Query (Issue) Started By: - Vijay Kewlani Dated:- 23-4-2015 Last Reply Date:- 24-4-2015 Service Tax
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Service Tax

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..... >Hi, Under business auxiliary services, some services are provided for agriculture equipment which are going to be used for agriculture purpose. So that services are exempt from service tax, if yes t .....

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..... hen please also mention the notification no. of the same. Thanks in advance. Reply By Rajagopalan Ranganathan: The Reply: Sir, According to clause (d)(iv) of Section 66D of Finance Act, 1994 (whic .....

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..... h enumerates Negative List) services relating to agriculture or agricultural produce by way of- (iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its .....

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..... use , is under Negative List of Services. Therefore providing for agriculture equipment which are going to be used for agriculture purpose is not chargeable to service tax.
Discussion Forum - Kn .....

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..... owledge Sharing .....

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