Clarification on Exemption on export of goods via Notification No.29/2005 Dt. 15/7/205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....larification on Exemption on export of goods via Notification No.29/2005 Dt. 15/7/205<br> Query (Issue) Started By: - Manish Poddar Dated:- 26-12-2005 Last Reply Date:- 14-1-2006 Service Tax<br>Got 1 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reply<br>Service Tax<br>Dear Sir, In view of service tax Notification No. 29/2005 dt.. 15/7/205 does freight charges on all export of goods via aircraft are exempt from service tax? Or is this exempti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on available only if goods are sent only through aircraft operators and not courier services like DHL. Although litreal interpretation of the circular leads to this interpretation only, however it doe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not appear to have any logic of this interpretation. with regards, Manish Poddar B.Com, A.C.A. Reply By S Gupta: The Reply: The notification referred by exempts the services referred under sub cla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....use (zzn) of clause 105 of section 65. Therefore, only transport of goods by air are eligible for exemption. Thereis no scope to interpretation as you pointed out.<br> Discussion Forum - Knowledge Sha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring ....