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Service Tax - Highlights / Catch Notes

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Classification of services - contract for supply of mud and ...


Service Tax Exemption for Earth Spreading on Agricultural Land: Actions by Landowner Don't Affect Exemption Status.

January 17, 2020

Case Laws     Service Tax     AT

Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - Inasmuch as the services in the present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion.

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