Service tax liability on transport on soya bean seed

This query is : Resolved 

14 August 2012 Sirs,
Let me know whether there is any service tax liability on transport on soya bean seed purchased for food processing?. Can we avail exemption vide Entry 21(a) of Service Tax Notification 25 dated 27/06/12?

14 August 2012 In my opinion, it is exempted as the entry says " transportation of food grains or pulses" and soya beans are included in that.



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