2023 (9) TMI 817

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..... T held that service in question do qualify as Agricultural Extension Services and are covered under negative list as per Section 66D of the Finance Act, 1944. HELD THAT:- There are no ground to interfere with the impugned Order dated 30-08-2018 passed by the Customs, Excise and Service Tax Appellate Tribunal. Appeal dismissed. - HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE .....

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