14 October 2014
Agriculture: As per section 65B(3) of the act, it means the cultivation of plants and rearing of all life-forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products; If training of animal is covered under rearing it is exempt from service tax as per the above definition.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
14 October 2014
sir that service is not coverd under manpower services becoz agency provide mans for care & training for dogs