Exemption from payment of Service Tax - supply of tangible goods ...

Exemption from Service Tax for Agricultural Machinery Rentals to Farmers Under 2006 Circular and Madhya Pradesh Law.

February 28, 2023

Case Laws     Service Tax     AT

Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under the Madhya Pradesh Tractor Dwara Kheti (Prabharo Ki Vasuli) Adhiniyam, 1972 or not - the services provided by the appellant fall under the category of "supply of tangible goods", then too by virtue of the Circular dated December 18, 2006, the appellant cannot be called upon to pay any service tax. - AT

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