Service tax cap for air travel: exemption limits set per journey and capped at a percentage of ticket value. Exempts from service tax the portion of air passenger service charges in clause (zzzo) of section 65 that exceeds the lesser of a fixed per journey rupee amount or ten percent of the gross ticket value for economy class travel; exemption excludes cases where CENVAT credit has been taken and defines economy class by lowest standard fare or sole class. Effective 1 July 2010.