https://www.taxtmi.com/caselaws?id=203707 The expression "vegetable" in a taxing exemption must be construed in common parlance, not in a technical or botanical sense. Fresh green vegetables ordinarily sold in the market are distinct from mushrooms that have been boiled, preserved, canned, labelled and packed, because such processing creates a commercially different commodity. Since the exemption was intended to protect perishable goods in transit, processed canned mushrooms fall outside that category. The notification therefore did not extend to GTA service used for transporting canned mushrooms, and exemption from service tax was denied. en-us Mon, 21 Mar 2011 00:00:00 +0530 Thu, 29 Dec 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203707 The expression "vegetable" in a taxing exemption must be construed in common parlance, not in a technical or botanical sense. Fresh green vegetables ordinarily sold in the market are distinct from mushrooms that have been boiled, preserved, canned, labelled and packed, because such processing creates a commercially different commodity. Since the exemption was intended to protect perishable goods in transit, processed canned mushrooms fall outside that category. The notification therefore did not extend to GTA service used for transporting canned mushrooms, and exemption from service tax was denied. Case-Laws Service Tax Mon, 21 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203707