Aircraft Operators Liable for Service Tax on Goods Transport: Circular Clarifies Rules Since 2004, Supersedes Prior Guidance
The taxable services related to the transport of goods by aircraft, effective from September 10, 2004. It specifies that any service provided by an aircraft operator for transporting goods is taxable. The service provider, defined as the aircraft operator, is responsible for paying the service tax. The term "aircraft" is defined according to the Aircraft Act, 1934, encompassing various flying machines. A circular from August 23, 2007, supersedes previous communications regarding the classification and valuation of taxable services, among other technical issues, related to service tax.
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