Exempts the taxable service in relation to transport of goods through aircraft provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft - 029/05 - Service Tax
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Exemption for air transport of export goods removes service tax liability for aircraft operators under specified statutory provision. Exempts the taxable service provided by an aircraft operator in relation to transport of export goods by aircraft from the whole of the service tax leviable under section 66 of the Finance Act, the exemption being issued under the powers of section 93(1) and referring to the taxable service in sub-clause (zzn) of clause (105) of section 65.
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 transport of export goods removes service tax liability for aircraft operators under specified statutory provision.
Exempts the taxable service provided by an aircraft operator in relation to transport of export goods by aircraft from the whole of the service tax leviable under section 66 of the Finance Act, the exemption being issued under the powers of section 93(1) and referring to the taxable service in sub-clause (zzn) of clause (105) of section 65.
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