Service tax exemption for specified port and airport services allows designated handling, storage, transport and site works to be tax-exempt. Exemption from service tax is granted for specified taxable services provided wholly within a port, other port or airport, covering cargo handling related to agricultural produce or goods for cold storage; storage and warehousing services by storage or warehouse keepers including cold storage services; transport of export goods in an aircraft by an aircraft operator; and site formation, clearance, excavation, earthmoving, demolition and similar activities; the notification specifies its commencement and was later rescinded by a subsequent notification.
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.
Service tax exemption for specified port and airport services allows designated handling, storage, transport and site works to be tax-exempt.
Exemption from service tax is granted for specified taxable services provided wholly within a port, other port or airport, covering cargo handling related to agricultural produce or goods for cold storage; storage and warehousing services by storage or warehouse keepers including cold storage services; transport of export goods in an aircraft by an aircraft operator; and site formation, clearance, excavation, earthmoving, demolition and similar activities; the notification specifies its commencement and was later rescinded by a subsequent notification.
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