Exemption to transport of fruits,vegetables,eggs or milk by road (w.e.f 1/1/2005) - 033/04 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exemption to transport of fruits,vegetables,eggs or milk by road (w.e.f 1/1/2005)

[Notification No. 33/2004-S.T., Dated 3/12/2004]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency ¹[to any person], in relation to transport of fruits, vegetables, ²[eggs, milk, food grains or pulses] by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act.

2. This notification shall come into force on the first day of January, 2005.

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Notes:

1. Substituted for  the words "to a client", vide notification no. 23/2008 dated 10-5-2008 w.e.f. 16-5-2008

2. Substituted vide notification no. 4/2010 ST dated 27-2-2010, before substitution it was read as, "eggs or milk"