Notification
No. 9/2011 – Service Tax
New Delhi, the 1st 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 thereunder for the purpose of charging customs duties.
2. This notification shall come shall come into force on the 1st day of
April, 2011.