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    <title>EXEMPTION TO SPECIFIED SERVICES DONE ON RICE</title>
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    <description>Services of loading, unloading, packing, storage and warehousing of rice are exempt from service tax effective 17.02.2014 under Notification No. 04/2014 ST; this limited exemption does not convert rice into agricultural produce for all negative list benefits, though transport exemptions and milling as intermediate process exemptions remain available as clarified by CBEC.</description>
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