Transport of goods by aircraft taxability clarified: aircraft operators liable for service tax on goods carriage services. Transport of goods by aircraft is a taxable service provided by an aircraft operator in relation to carriage of goods by air; the receiver may be any person and the aircraft operator is both service provider and liable to pay service tax. 'Aircraft' follows the Aircraft Act, 1934 definition covering machines deriving support from air reactions, and 'aircraft operator' means any person providing transport of goods or passengers by aircraft. Circular No.96/7/2007 consolidates and supersedes earlier technical clarifications on service tax scope and related matters.