Exempts transportation of goods by air service to the extent air freight is included in the customs value of goods - 09/2011 – Service Tax - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012 Notification No. 9/2011 Service Tax New Delhi, the 1 st March, 2011 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act (hereinafter referred to as the Finance Act), 1994 (32 of 1994) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services as referred to in sub-clause (zzn) of clause (105) of section 65 of the Finance Act, from service tax leviable under section 66 of the Finance Act to the extent so much of the value as is equal to the amount of air freight included in the value determined under section 14 of the Customs Act, 1962 (52 of 1962) or the rules made there under for the purpose of charging customs duties. 2. This notification shall come shall come into force on the 1st day of April, 2011. [F. No. 334/3/2011-TRU] (SAMAR NANDA) Under Secretary to the Government of India