Service Tax-Agricultural Consultant

I do not find any exemption for agricultural consultants. The exemption under each of the services however maybe examined.

All service providers have exemtpion under Not.6/2003 as amended upto Rs.10 Lakhs of receipts from taxable services as long as their previous years provision of taxable services did not exceed Rs.10 Lakhs.

If your services were falling under Business Auxilairy Services ( marketing, processing etc) - see deinfition services in relation to agriculture would be exempt.

It should be noted that exemption notifications are to be read strictly.