Question ID :
44863
Service Tax on Service provide for Agri Land
Assessee providing service in relation to levelling and developing land which is used for Agricultural purpose by using JCB Machine, Wether Service tax leviable on it?? or its exempt service in relation to Agricultural produce for cultivation??
Posted by
Ninad Prataprao Shete
on
May 30, 2025
Filed Under
Service Tax
Service tax is not leviable on services of levelling and developing land (using JCB or otherwise) if the land is to be used for agricultural purposes, as such services are exempt under the negative list of services relating to agriculture.
If the development is for non-agricultural purposes, service tax would apply.
Proper documentation should be maintained to establish that the land is being developed for agricultural use to support the exemption claim.
Posted by
CA NIKHIL JAIN on
Jun 01, 2025