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        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.

        <h1>Service tax cap for air travel: exemption limits set per journey and capped at a percentage of ticket value.</h1> 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.

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