Benefit of exemption - handling of agriculture produce by a ...

April 18, 2023

Case Laws Service Tax AT

Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a cargo handling agency and it is not service specific whether for “cargo handling service” or for “port service”. Cargo handling agency can undertake handling of agriculture produce within or outside port. Thus, the appellant were eligible for the benefit of the notification no. 10/2002-ST dated 01.08.2002. - AT

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Benefit of exemption - handling of agriculture produce by a ...

April 18, 2023

Case Laws Service Tax AT

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