Recently, Central Government vide Circular No.167/2 /2013 – ST dated 1st January, 2013 has clarified that the expression ‘foodstuff’ appearing in serial number 20(i) of Notification No.25/2012-ST dated 20.06.2012 includes ‘milk’. Accordingly, the services by way of transportation of milk by rail or a vessel from one place in India to another is covered within the scope of Mega Exemptions and thus, exempted from Service Tax.