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�

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