Service tax exemption for transportation of life saving medicines

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Any service tax exemption for GTA for the transportation of life saving medicines between military hospitals.

AI Summary

Service Tax Exemption Denied for Transporting Life-Saving Drugs Between Military Hospitals Under Notification No. 25/2012-ST. A query was raised regarding the service tax exemption for goods transport agencies (GTA) transporting life-saving medicines between military hospitals. It was clarified that according to the mega exemption Notification No. 25/2012-ST, life-saving drugs are not listed among the exempted items such as agricultural produce, food grains, and defense equipment. Therefore, the transportation of life-saving drugs by GTA is not exempt from service tax. Participants in the discussion agreed with this interpretation and questioned why such essential items are not exempted, suggesting that they should be.