Exemption to cargo handling agency in relation to agriculture produce or goods intended to be stored in a cold storage - 010/02 - Service Tax

Exemption for cargo handling services removes service tax liability for handling agricultural produce and goods bound for cold storage.

Exemption of taxable services provided by cargo handling agencies in relation to agricultural produce or goods intended for storage in cold storage removes the service tax leviable under section 66, granted by Notification No. 10/2002-S.T. effective 16 August 2002; the relief applies to services 'in relation to' such produce or cold-storage goods and was subsequently rescinded by a later notification.