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no service tax on activities incidental to seed testing


CBEC it is clarified that all testing and ancillary activities to testing such as seed certification, technical inspection, technical testing, analysis, tagging of seeds, rendered during testing of seeds, are covered under negative List.

Now in all cases where department officials have raised demand by taken a view that activities incidental to seed testing is taxable, can be challenged on the basis of this circular.

Circular No.189/8/2015-Service Tax dated 26-11-2015

 
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