Air travel agent service tax: booking-of-passage services are taxable and administrative circular consolidates classification guidance.

Service tax applies to services provided by an air travel agent in relation to booking of passage for air travel, identifying the air travel agent as the provider and noting a change in the receiver scope under administrative amendment. An administrative circular withdraws earlier technical clarifications on scope, classification, valuation, export/import of services and exemptions, consolidating guidance on levy matters.

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