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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Exemption from Service Tax or not - service of digging wells and ...


Well-Digging Services for Farmers Exempt from Service Tax, Vital for Irrigation and Agriculture Under Negative List.

March 28, 2022

Case Laws     Service Tax     AT

Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The agriculture/cultivation includes irrigation or watering of the plants, as due to lack of irrigation, it is very difficult to have any agriculture produce - the activities carried out by the appellant is covered in the Negative List, which are exempt from tax - AT

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