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of <h1>India exempts service tax on specific agricultural and food processing services under Notification No. 12/2010-Service Tax.</h1> The Government of India, through Notification No. 12/2010-Service Tax dated February 27, 2010, exempts certain services from service tax under the Finance Act, 1994. These services include the erection, commissioning, or installation of mechanized food grain handling systems, equipment for setting up or expanding cold storage, and machinery for processing agricultural, apiary, horticultural, dairy, poultry, aquatic, marine products, and meat. This exemption is deemed necessary in the public interest and took effect upon publication in the Gazette of India. The notification was later rescinded by Notification No. 34/2012-Service Tax on June 20, 2012.
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