Air travel passenger service shall be exempt for passengers embarking from on a journey originating or terminating in an airport located in the state of Arunachal Pradesh or Assam or Manipur or Meghalaya or Mizoram or Nagaland or Sikkim or Tripura or at Baghdogra - 27/2010 - Service Tax
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Service tax exemption for regional air passengers covering specified northeast states and Bagdogra airport, made effective July. Exemption of service tax on air passenger transport applies where passengers embark or terminate journeys at airports in the listed northeastern states and Bagdogra; the exemption removes the whole of service tax leviable under section 66 for such passengers, was brought into force on the first day of July, and was later rescinded by a subsequent notification dated 20 June 2012.
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.
Service tax exemption for regional air passengers covering specified northeast states and Bagdogra airport, made effective July.
Exemption of service tax on air passenger transport applies where passengers embark or terminate journeys at airports in the listed northeastern states and Bagdogra; the exemption removes the whole of service tax leviable under section 66 for such passengers, was brought into force on the first day of July, and was later rescinded by a subsequent notification dated 20 June 2012.
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