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    <title>Levy of service tax on international journey by aircraft</title>
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    <description>Service tax is leviable on services to passengers embarking in India for international journeys in classes other than economy, charged on the total ticket value as a single composite service; stopovers abroad and included domestic sectors do not affect levy, round trip tickets are taxed on full value, journeys that both originate and terminate abroad but include an Indian disembark/embark sector are not taxable, and the service provider is liable irrespective of where the ticket was issued.</description>
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      <title>Levy of service tax on international journey by aircraft</title>
      <link>https://www.taxtmi.com/circulars?id=733</link>
      <description>Service tax is leviable on services to passengers embarking in India for international journeys in classes other than economy, charged on the total ticket value as a single composite service; stopovers abroad and included domestic sectors do not affect levy, round trip tickets are taxed on full value, journeys that both originate and terminate abroad but include an Indian disembark/embark sector are not taxable, and the service provider is liable irrespective of where the ticket was issued.</description>
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      <pubDate>Tue, 17 Oct 2006 00:00:00 +0530</pubDate>
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