Exemption for air travel agents removes service tax on bookings for travel to listed diplomatic missions. The Notification exempts taxable services provided by an air travel agent for booking passage for air travel to the diplomatic missions listed in the annexed schedule from the whole of service tax leviable under the service tax provision, exercised under powers conferred by the Finance Act; the exemption was subsequently rescinded by a later notification.
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.
Exemption for air travel agents removes service tax on bookings for travel to listed diplomatic missions.
The Notification exempts taxable services provided by an air travel agent for booking passage for air travel to the diplomatic missions listed in the annexed schedule from the whole of service tax leviable under the service tax provision, exercised under powers conferred by the Finance Act; the exemption was subsequently rescinded by a later notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
