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    <title>Service Tax applicability on import &amp; export of cargo</title>
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    <description>Applicability of service tax on foreign airline charters for cargo turns on export versus import classification: export carriage is exempt under the relevant notification, while import carriage is taxable. Goods sent abroad for demonstration and returned are not treated as export for service tax purposes; the outward and return movements are separate taxable services, and any customs duty relief does not remove service tax liability.</description>
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