Service tax exemption for slaughtering services expanded after removal of species-specific limitation by notification. Exemption for slaughtering of animals: services of slaughtering were notified as exempted, initially limited to slaughtering of bovine animals, and subsequently amended by notification to remove the species limitation, thereby broadening the notification-based exemption to slaughtering services generally.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for slaughtering services expanded after removal of species-specific limitation by notification.
Exemption for slaughtering of animals: services of slaughtering were notified as exempted, initially limited to slaughtering of bovine animals, and subsequently amended by notification to remove the species limitation, thereby broadening the notification-based exemption to slaughtering services generally.
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