No Service Tax on Drilling of wells & Tubewells for farmers for agricultural use 

Pashupati Nath Tubewells Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT held that 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. Accordingly, it was held that the activities carried out by the appellant (Drilling of wells & Tubewells) is covered in the Negative List, which are exempt from Service tax. FULL TEXT OF THE CESTAT DELHI ORDER The issue involved in this appeal is whether the services provided by the appellant i.e. digging of bore well, whether the same is exe...