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    <title>Union Budget 2014(Interim): changes in Service Tax</title>
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    <description>The exemption notification 25/2012 ST has been amended to exempt services of loading, unloading, packing, storage or warehousing of rice, and a circular clarifies that transportation of rice by rail, vessel or by a Goods Transport Agency is exempt as &quot;food stuff&quot;. Milling of paddy into rice as job work is confirmed as an intermediate production process exempt under the notification. The notification also adds services by cord blood banks for preservation of stem cells and related services to the exempt list.</description>
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