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 any person [OLD- to a customer ], in relation to transport of fruits, vegetables, eggs, milk, food grains or pulses [OLD-eggs or milk] by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act.

(In above paragraph the words "eggs, milk, food grains or pulses" has been substituted vide NTF. NO. 04/2010-ST, DT. 27/02/2010)

(In this Notification, the words "to any person" has been substituted vide NTF. NO. 23/2008-ST, DT. 10/05/2008)

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