Service Tax - Foodstuff Includes Milk - Transportation by Rail Exempted
REPRESENTATION has been received from the Indian Railways seeking clarification as to whether service by way of transportation of milk by rail is covered by Notification No.25/2012-ST dated 20.06.2012, serial number 20(i). Board clarifies:
The expression 'foodstuff' appearing in Notification No. 25/2012-ST dated 20.06.2012, serial number 20(i) includes milk. Therefore, the service by way of transportation of milk by rail or a vessel from one place in India to another is covered by the Notification No. 25/2012-ST dated 20.06.2012.
CBEC Circular No.167/2/2013 -ST, Dated: January 01, 2013