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Palm Oil Fruit Transport Exempt from Service Tax: Court Confirms Definition of 'Fruit' Includes Non-Edible Varieties.
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....GTA Service - Demand of service tax on transportation of palm oil fruit - whether the same is a fruit entitled for the exemption - Any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. - Benefit of exemption allowed. - AT....