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of <h1>Service Tax Exemption for Export Goods Transport by Aircraft Reinstated Under Section 93(1) of Finance Act, 1994.</h1> The notification exempts the service tax on the transport of export goods by aircraft, provided by an aircraft operator to any person. This exemption is enacted under the authority of section 93(1) of the Finance Act, 1994, and is applicable to the taxable service outlined in sub-clause (zzn) of clause (105) of section 65 of the same Act. The exemption was initially established by Notification No. 29/2005 on July 15, 2005, but was later rescinded by Notification No. 34/2012 on June 20, 2012.
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