Service tax applicability

There is no liability of service tax , if Rig borewell exclusievely for agricultural activity , since , there is a specifically , operation of rig borewell for agriculture is excluded , in the act , kindly go thru the definition part og rig borewell in finance act 1994.

And non-agricultural purpose will be taxable.

thanks sir. also wether for 10 lakhs slab in service tax that agri purpose also to be considered?

Firstly, borewell for the agricultural purpose in excluded from service tax, so there is no question of SSP exemption for registration of Service tax,

For Non-Agricultural purpose it was application for exemption limit of Rs.10L