1st August, 2002
Notification No. 10/2002-Service Tax
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.
Under Secretary to the Government of India
F.No. B11 /1 /2002-TRU