Service tax on international air travel applies to the full ticket value for non economy travel, subject to narrow exceptions. Service tax is leviable on services to passengers embarking in India for international journeys in classes other than economy, charged on the total ticket value as a single composite service; stopovers abroad and included domestic sectors do not affect levy, round trip tickets are taxed on full value, journeys that both originate and terminate abroad but include an Indian disembark/embark sector are not taxable, and the service provider is liable irrespective of where the ticket was issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on international air travel applies to the full ticket value for non economy travel, subject to narrow exceptions.
Service tax is leviable on services to passengers embarking in India for international journeys in classes other than economy, charged on the total ticket value as a single composite service; stopovers abroad and included domestic sectors do not affect levy, round trip tickets are taxed on full value, journeys that both originate and terminate abroad but include an Indian disembark/embark sector are not taxable, and the service provider is liable irrespective of where the ticket was issued.
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