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

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.