Services in the nature of allocation of natural resources by ...
Government Allocation of Natural Resources to Farmers Exempt from Service Tax; Other Allocations Subject to Tax.
April 15, 2016
Circulars Service Tax
Services in the nature of allocation of natural resources by Government or a local authority to individual farmers shall be exempted - Such allocations/auctions to categories of persons other than individual farmers would be leviable to Service Tax.
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