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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Draft Circular Clarifies Service Tax Rules for Air Travel Fees, Seeks Stakeholder Feedback by October 15, 2012.</h1> The draft circular addresses service tax implications on air passenger transport. It clarifies that a 4.944% service tax applies to charges like reconfirmation and upgrade fees if directly related to the journey. Excess baggage charges are taxable within India but not internationally. Cancellation fees are taxable unless fully refunded, and service tax applies based on the passenger's embarkation location. The circular seeks feedback from relevant stakeholders by October 15, 2012, for further refinement.
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