15th July, 2005
Notification No. 29/2005-Service Tax
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, referred to in sub-clause (zzn) of clause (105) of section 65 of the Finance Act, provided to any person, by an aircraft operator, in relation to transport of export goods by aircraft, from the whole of the service tax leviable thereon under section 66 of the said Finance Act.
F. No. 332/10/2005-TRU
Under Secretary to the Government of India