https://www.taxtmi.com/caselaws?id=389537 Transportation of spices and masala products by rail was treated as transport of "food stuff" under Notification No. 25/2012-ST because the exemption entry used the enlarging term "including", giving the phrase an expansive meaning. On that construction, the exemption applied to the service. Refund of service tax could not be denied merely because the tax had been paid under the wrong accounting head, since incorrect classification did not change the character of tax paid on an exempt service. The result was that the tax paid on the exempt rail transportation remained refundable. en-us Tue, 10 Dec 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389537 Transportation of spices and masala products by rail was treated as transport of "food stuff" under Notification No. 25/2012-ST because the exemption entry used the enlarging term "including", giving the phrase an expansive meaning. On that construction, the exemption applied to the service. Refund of service tax could not be denied merely because the tax had been paid under the wrong accounting head, since incorrect classification did not change the character of tax paid on an exempt service. The result was that the tax paid on the exempt rail transportation remained refundable. Case-Laws Service Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389537