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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemptions for rice: transport, handling and milling activities exempt under specified notifications, clarified by circular</h1> Clarification that, despite the statutory definition excluding rice, exemption notifications extend negative list benefits to rice: transportation by rail or vessel and by goods transport agency is exempt; loading, unloading, packing, storage and warehousing of rice are exempt; and milling of paddy into rice on a job work basis is exempt as an intermediate agricultural process. Further queries may be addressed to the Tax Research Unit and trade notices may be issued.

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