service tax

Rice and ginner/baled cotton was not considered as an agriculture produce defined under Sec 65B(5) of the Finance Act 1994. So accordingly services relating to the above mentioned products was not covered by the negative list.

However the Mega exemption notification NN. 25/2012  covered :

1.) Service by way of  transportation by rail or a vessel from one place in India to another of rice and cotton; 

2.) Services provided by a goods transport agency, by way of transport in a goods carriage of rice and cotton;

3.) Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled;

So yes, Service tax regime exempted the above mentioned services from levy of service tax.