SERVICE TAX ON SERVICES BY WAY OF TRANSPORTATION OF GOODS BY RAIL/VESSEL – TRANSPORTATION OF MILK
TRADE NOTICE NO. 902/02/2013/ST [F.NO.IV(16)30-106/STC/TECH./2013/NAGPUR], DATED 20-2-2013
Authority:- Circular No. 167/2/2013-ST, dated 1-1-2013 issued by Technical Office TRU, New Delhi.
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 20-6-2012, serial number 20(i).
The Representation has been examined. The expression ‘foodstuff’ appearing in Notification No. 25/2012-ST, dated 20-6-2012, serial number 20(i) includes milk. Therefore, it is clarified that 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 20-6-2012.
