17th September, 2004

Notification No. 28/2004 - Service Tax

            In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by an aircraft operator to any person in relation to transport of export cargo by aircraft from the whole of the service tax leviable thereon under section 66 of the said Act.

V. Sivasubramanian
Deputy Secretary to the Government of India

F. No. B2/8/2004-TRU