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16 August 2002; the relief applies to services 'in relation to' such produce or cold-storage goods and was subsequently rescinded by a later notification.
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 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16 August 2002; the relief applies to services "in relation to" such produce or cold-storage goods and was subsequently rescinded by a later notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.