Notification No. 2/2000-Service Tax, dated 1-3-200
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 services provided to any person, by a mechanised slaughter house in relation to the slaughtering of bovine animals, from the whole of service tax leviable thereon under section 66 of the said Act.
