Exempts erection, commissioning or installation of mechanised food grain handling systems; setting up or substantial expansion of cold storage; setting up or substantial expansion of units for processing agricultural, apiary, horticultural, dairy, poultry, aquatic and marine products and meat.

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..... ide Notification No. 34/2012- Service Tax, Dated 20/06/2012 [TO BE PUBLISHED IN THE GAZZETE OF INDIA , EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue New Delhi , the 27th February, 2010 Notification No. 12/2010-Service Tax G.S.R. (E).- In exercise of the powers conferred by sub-section .....

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