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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Service Tax Exemption for International Air Transport Continues; Reverse Charge Applies to Foreign Shipping Lines</h1> The transportation of goods by aircraft from outside India to the customs station of clearance in India is exempt from service tax as per Notification No. 25/2012, amended by Notification No. 09/2016-ST. Effective from June 1, 2016, services by aircraft remain exempt despite the removal from the Negative List. Indian domestic shipping lines pay service tax under forward charge, while foreign shipping lines' services are taxed under reverse charge for Indian business entities. Service tax paid can be credited by Indian manufacturers or service providers. Cenvat credit is allowed for eligible inputs and services related to transportation by vessel from India to outside.

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