Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
153, North Block,
Circular No.167/2 /2013 - ST
New Delhi, 1st January, 2013
To
Chief Commissioners of Central Excise and Customs (All), Director General
(Service Tax), Director General(Systems), Director General (Central Excise
Intelligence), Director General (Audit),Commissioners of Service Tax (All),
Commissioners of Central Excise (All), Commissioners of Central Excise and
Customs (All)
Madam/Sir,
Subject: Service tax on services by way of transportation of goods by
rail/vessel – transportation of milk - regarding.
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 20.06.2012, serial number 20(i).
- The representation has been examined. The expression ‘foodstuff’ appearing in
Notification No.25/2012-ST dated 20.06.2012, 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 20.06.2012.
- Trade Notice/Public Notice may be issued to the field formations and tax
payers. Please acknowledge receipt of this Circular. Hindi version follows.
(S. Jayaprahasam)
Technical Officer, TRU
Tel: 011-23092037
F.No.B-1/2/2010 -TRU