Amends Service Tax (Determination of Value) Rules, 2006 to exclude the taxes levied by any Government on any passenger travelling by air subject to certain condition - 15/2010 - Service Tax
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Exclusion of government taxes on air passengers removed from service tax valuation if separately shown on the ticket or invoice. Rule 6(2) of the Service Tax (Determination of Value) Rules, 2006 is amended by inserting clause (v) to exclude from service tax valuation the taxes levied by any Government on a passenger travelling by air, provided those taxes are shown separately on the ticket or invoice issued to the passenger.
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.
Exclusion of government taxes on air passengers removed from service tax valuation if separately shown on the ticket or invoice.
Rule 6(2) of the Service Tax (Determination of Value) Rules, 2006 is amended by inserting clause (v) to exclude from service tax valuation the taxes levied by any Government on a passenger travelling by air, provided those taxes are shown separately on the ticket or invoice issued to the passenger.
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