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of <h1>India Exempts Transit Passengers and Crew from Service Tax Under Finance Act, 1994; Effective July 1, 2010</h1> The Government of India issued Notification No. 25/2010 on June 22, 2010, exempting certain air transport services from service tax under the Finance Act, 1994. The exemption applies to passengers in transit through India who arrive from abroad and continue their journey without passing through immigration or leaving the customs area. It also applies to employees or individuals engaged by the aircraft operator on board. This notification took effect on July 1, 2010, and was later rescinded by Notification No. 34/2012 on June 20, 2012.
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