Service Tax Notifications

NOTIFICATION NO. 28/2004-Service Tax, Dated : September 17, 2004

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.

[F. No. B2/8/2004-TRU]

(V. Sivasubramanian)
Deputy Secretary to the Government of India

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