Exemption to cargo handling agency in relation to agriculture produce or goods intended to be stored in a cold storage - 010/02 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012 Exemption to cargo handling agency in relation to agriculture produce or goods intended to be stored in a cold storage [Notification No. 10/2002-S.T., Dated 1/8/2002] 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.