15 October 2011
As per the CBEC notification, it exempts service tax on transport of essentials including 'food grains'. However, it does not define the word food grain.
As per oxford and other dictionaries it means "any of a variety of grains that are grown for human consumption, such as wheat, oats, etc.."
My query is regarding the applicability of the exemption on such grains which are used very less for human consumption (2-3%) (like jowar, bajra, maize) and mostly used for cattle feed and other industrial consumption.