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<h1>Cargo Handling Agencies Exempt from Service Tax for Agricultural Produce or Cold Storage Services Under Finance Act Section 93</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts cargo handling agencies from service tax for services related to agricultural produce or goods intended for cold storage. This exemption is considered necessary in the public interest and applies to the entire service tax under section 66 of the Act. The exemption is effective from August 16, 2002. This notification was later rescinded by Notification No. 34/2012-Service Tax, dated June 20, 2012.