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Refund Granted for Service Tax on Rail Transport of Spices Classified as Exempt Food Stuffs.

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Full Text of the Document

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....Refund of service tax - service tax for transportation of goods by rail paid inadvertently - the ‘food stuff’ could be any substance that is used as food or to make food and therefore, the spices/masale can be termed as ‘food stuffs’ and falls within the exemption notification as aforesaid. - Refund allowed.....

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