1. Section 66D(d)(vi) : agricultural extension services. 2. Agricultural extension services : "application of scientific research and knowledge to agricultural practices through farmer education or training" 3. Mr.A has entered into a contract with the Weather Network Department of the city to supply, install and maintain "an automatic weather station". This weather station captures the data of weather and transmits it to the server of the Weather Department based on which the department provides real time weather information to the farmers for making crop management decisions. 4. Can this activity of Mr.A be covered under Sec 66D(d)(vi) ? Though Mr.A only transmits data to the Weather Department and it is the Department who educates or provides information to the farmers, Can still Sec 66D(d)(vi) be interpreted in such a fashion to extend the benefit to Mr.A also.
I am afraid that the benefit of exemption will be available to Mr. A as the wording of the clause is very clear and does not leave a doubt about its applicability
The words used are "Services relating to agriculture or agricultural produce by way of" - - agricultural extension services The term 'relating to' is broad and so long as there is relation (direct or indirect) the service should be exempt
My opinion unfortunately is not coinciding with u. In relation to agriculture or agriculture produce by way of:
Agriculture extension services.
Agriculture extension services are itself in relation to agriculture or agricultural produce. The services in relation to agricultural extension services are not included in the negative list.
1. An automatic weather Station is made up of three components-Censors, data loggers & Solar Panels. 2. Mr.A takes three components on-site and installs it as an automatic Weather Station. 3. The installation is done after doing some cementing and it is affixed two feet down the ground & its intent is to permenantly keep the weather station there itself. 4. If for any reason the Weather station is to be removed, to avoid the risk of damage firstly the wiring is disconnected and then the censors are removed, then solar panels are removed and then cementing is removed. 5. Is this installation manufacture ? Or is it Immovable property ?
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