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Consequent to the amendment in Export of Services Rules, 2005, effective from 16.6.2005, the taxable service of transport of goods by aircraft provided in respect of export goods, became liable to service tax in certain circumstances. Government has now exempted the taxable service provided to any person by an aircraft operator, in relation to transport of export goods by aircraft, from the service tax leviable thereon. A notification to this effect was issued, here today by Ministry of Finance, Department of Revenue vide No. 29/2005-Service Tax.
BSC/BY/GN-261/05
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