Exempts transportation of goods by air service to the extent air freight is included in the customs value of goods - 09/2011 – Service Tax - Service Tax
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Exemption for air freight: service tax on air transportation of goods relieved to the extent air freight is included in customs value. Exempts service tax on air transportation of goods insofar as the value attributable to air freight is included in the customs value determined under the Customs Act; the exemption limits relief to an amount equal to the air freight so included and is enacted under the Finance Act's enabling provision.
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.
Exemption for air freight: service tax on air transportation of goods relieved to the extent air freight is included in customs value.
Exempts service tax on air transportation of goods insofar as the value attributable to air freight is included in the customs value determined under the Customs Act; the exemption limits relief to an amount equal to the air freight so included and is enacted under the Finance Act's enabling provision.
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