NOTIFICATION NO 33/2004-Service Tax, Dated : December 3, 2004
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 exempts the taxable service
provided by a goods transport agency to a customer, in relation to transport
of fruits, vegetables, eggs or milk by road in a goods carriage, from the
whole of service tax leviable thereon under section 66 of the said Act.
2. This notification shall come into force on the first day of January, 2005.
[F. No. 341/18/2004-TRU (Pt.)]
(V. Sivasubramanian)
Deputy Secretary to the Government of India