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Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Service Tax - Exempted Services - 53 - Chapter 53 (W.e.f - 1st June 2016) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.6.2016 - Notification no. 07/2016 - Dated 18-2-2016 53. Services by way of Amending notes w.e.f. 1.6. .....

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1.06.2016. Clause 146 of Finance Bill 2016 may please be seen in this regard. However such services by an aircraft will continue to be exempted by way of exemption notification [Not. No. 25/2012-ST, as amended by notification No. 09/2016-ST dated 1s .....

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nds of the business entity. The service tax so paid will be available as credit with the Indian manufacturer or service provider availing such services (subject to fulfillment of the other existing conditions). It is clarified that service tax levied .....

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