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Services provided in relation to Fruits and Vegetables - Service Tax Practice Manual / Ready Reckoner - Service TaxExtract Chapter 44 Services provided in relation to Fruits and Vegetables (w.e.f. 01 st April, 2015) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.4.2015 - Notification No. 06/2015 - Dated 1-3-2015 44. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
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