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of <h1>India exempts port and airport services from service tax; rescinded in 2012.</h1> The Government of India, under Notification No. 41/2010 dated June 28, 2010, exempts certain services from service tax when provided wholly within ports, airports, or other ports. The exemptions apply to services by cargo handling agencies related to agricultural produce or goods for cold storage, storage services for agricultural produce, transport of export goods by aircraft operators, and site formation and clearance activities. This notification, issued by the Ministry of Finance's Department of Revenue, took effect on July 1, 2010. It was later rescinded by Notification No. 34/2012 on June 20, 2012.
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