Government of India
Ministry of Finance
(Department of Revenue)
No. 58/98 – Service Tax
New Delhi, dated the 7th October, 1998
G.S.R.(E) – In exercise of the powers conferred by 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 mechanised slaughter house from so much of the service tax leviable on such slaughter house as is in excess of Rs. 100/- per bovine animal.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B. 11/3/98-TRU