Amends Notification No. 33/2004-Service Tax, dated the 3rd December, 2004 – Transport of Goods by Road (GTA) service – Exempts eggs, milk, food grains or pulses - 04/2010 - Service Tax
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Exemption for essential food items expanded to include food grains and pulses under the road goods transport service. Substitutes the words 'eggs or milk' in the opening paragraph of Notification No.33/2004-Service Tax with 'eggs, milk, food grains or pulses', thereby extending the exemption within the Transport of Goods by Road (GTA) service to include food grains and pulses. The amendment is effected under the Finance Act, 1994 and comes into force upon publication in the Gazette of India.
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.
Exemption for essential food items expanded to include food grains and pulses under the road goods transport service.
Substitutes the words "eggs or milk" in the opening paragraph of Notification No.33/2004-Service Tax with "eggs, milk, food grains or pulses", thereby extending the exemption within the Transport of Goods by Road (GTA) service to include food grains and pulses. The amendment is effected under the Finance Act, 1994 and comes into force upon publication in the Gazette of India.
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