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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Service tax exemption for installation and commissioning of agricultural and cold storage equipment, later rescinded.</h1> Central Government notification exempts from service tax the taxable service in sub-clause (zzd) of clause (105) of section 65 of the Finance Act for: erection, commissioning or installation of mechanised food grain handling systems; erection, commissioning or installation of equipment for setting up or substantial expansion of cold storage; and installation and commissioning of machinery or equipment for initial setting up or substantial expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat, with the notification taking effect on gazette publication and later rescinded.

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