Transport of Goods by Aircraft - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Transport of Goods by Aircraft (w.e.f. 10.9.2004) What is taxable - 65(105)(zzn) Any service provided or to be provided to any person, by an aircraft operator, in relation to transport of goods by aircraft; Who is the receiver of service Any person Who is the provider of service An aircraft operator Who is liable to pay service tax An aircraft operator (service provider) Meaning of Aircraft - 65(3a) (3a) "aircraft" has the meaning assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); As per clause (1) of section 2 of the Aircraft Act, 1934; "aircraft" means any machine which can derive support in the atmosphere from reactions of the air, other than reactions of the air against the earth's surface and includes balloons, whether fixed or free, airships, kites, gliders and flying machines; Meaning of Aircraft Operator - 65(3b) "aircraft operator" means any person who provides the service of transport of goods or passengers by aircraft; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."