No Service tax on services relating to agriculture or agricultural produce
What is the meaning of agriculture for Service Tax ? As per Section 65 B (3) of Chapter V of the Finance Act, 1994 ( inserted (w.e.f. 1.7.2012) by s.143 of the Finance Act.. 2012 ( 23 of 2012) ) :- “agriculture” means the cultivation of plants and rearing of all life-forms of animals, except the rearing… Read More »