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of <h1>India Exempts Air Passenger Transport Services from Service Tax on 60% of Value, Effective April 1, 2012</h1> The Government of India issued Notification No. 6/2012 on March 17, 2012, under the Ministry of Finance, Department of Revenue, regarding service tax for air passenger transport services. This notification, effective April 1, 2012, exempts such services from service tax beyond what is calculated on 40% of the service's value, as per section 93 of the Finance Act, 1994. However, this exemption does not apply if CENVAT credit on inputs or capital goods used in providing the service has been claimed under the CENVAT Credit Rules, 2004. This notification supersedes the previous notification No. 26/2010.
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