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Notification
No. 10 /2002-Service Tax
In exercise of
the powers conferred by 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
to any person by a cargo handling agency in relation to, agricultural
produce or goods intended to be stored in a cold storage, from the whole of the
service tax leviable thereon under section 66 of the said Act.
2.
This
notification shall come into force on the 16th day of August, 2002.
G. D.Lohani
Under Secretary to the Government of