CBEC has vide notification Notification No. 44/2012-ST, dated 7-8-2012 extended service tax exemption to ‘slaughtering of all animals service; earlier this was available only for ‘slaughtering service of bovine animals’. As per wiki dictionary Bovine animal includes domestic cattle (Cow) , bison, buffalo and yaks.
Section 66B of the Finance Act, 1994 – Charge of service tax on and after finance Act, 2012 – exemption to specified services – Amendment in Notification No. 25/2012-ST, dated 20-6-2012
Notification No. 44/2012-ST,
In exercise of the powers conferred by sub-section (1) of 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2012-Service Tax, dated the 20th June,2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:-
In the said notification, in entry 33, the word “bovine” shall be omitted.
[F.No. 334 /1/ 2012-TRU]
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated 20th June, 2012, vide number G.S.R. 467 (E), dated the 20 th June, 2012 and the same has not been amended so far.