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.
Deputy Secretary to the Government of India
F. No. B2/8/2004-TRU