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Service tax on cattele import products

This query is : Resolved 

21 November 2012 Need clarification on applicability of GTA - service tax on the below mentioned transaction.
A Limited company is engaged in selling Cattle feed which is exempt product.
Whether the transportation charges paid at the time of import purchase and national purchase of raw material as well as at the time of transporting the final finished product is taxable under the catagory of GTA for service tax?

21 November 2012 Section 66D(d) specifies services relating to agriculture or agricultural produce as non taxable.
Hence GTA is not applicable.



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