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          Service Tax

          National Centre for Cold Chain Development

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          Exempted services: cold chain knowledge dissemination by the national centre qualifies for service-tax exemption under specified notifications. Services delivered by the National Centre for Cold Chain Development under the Ministry of Agriculture for cold chain knowledge dissemination - including manuals, ready reckoners, law-and-practice guides, reference guides, and quick commentaries - are covered by service-tax exemption as specified in the relevant notifications effective from mid 2012 and updated in early 2016.
                            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.

                                  Exempted services: cold chain knowledge dissemination by the national centre qualifies for service-tax exemption under specified notifications.

                                  Services delivered by the National Centre for Cold Chain Development under the Ministry of Agriculture for cold chain knowledge dissemination - including manuals, ready reckoners, law-and-practice guides, reference guides, and quick commentaries - are covered by service-tax exemption as specified in the relevant notifications effective from mid 2012 and updated in early 2016.


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