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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Demand of service tax on the activity of marketing and promotion ...

Case Laws     Service Tax

December 14, 2019

Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are agriculture extension services which are covered under negative list as per section 65B (4) of the Finance Act, 1994. Therefore, the appellant are not liable to pay service tax.

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