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of <h1>Service Tax on Air Travel: Key Terms Defined, Tax Liabilities, and Exemptions for International Journeys from India Explained</h1> The service tax regulations applicable to air transport services for passengers embarking in India for domestic or international journeys. It defines key terms such as 'aircraft operator,' 'customs airport,' 'passenger,' and 'international journey.' Aircraft operators are liable to pay service tax on services provided. Various notifications and circulars clarify exemptions, tax limits, and the scope of taxable services. Notably, service tax applies to the entire journey value for international travel originating in India, regardless of intermediate stops or the ticket's purchase location. Exemptions apply to specific regions and transit passengers.
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