https://www.taxtmi.com/circulars?id=11850 Abatement for air passenger transport applies to charges directly related to the journey; consolidated charges are characterised by the service with the essential character while itemised components are analysed individually. Excess baggage and pet charges are taxable only if embarkation is within the taxable territory; for domestic journeys they are taxable without abatement. Retained fare on cancellation remains taxable with abatement, but separately invoiced cancellation or no show fees are treated as administrative charges and do not attract abatement. The place where the passenger embarks governs taxability of continuous journeys. en-us Thu, 27 Sep 2012 00:00:00 +0530 Fri, 28 Sep 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11850 Abatement for air passenger transport applies to charges directly related to the journey; consolidated charges are characterised by the service with the essential character while itemised components are analysed individually. Excess baggage and pet charges are taxable only if embarkation is within the taxable territory; for domestic journeys they are taxable without abatement. Retained fare on cancellation remains taxable with abatement, but separately invoiced cancellation or no show fees are treated as administrative charges and do not attract abatement. The place where the passenger embarks governs taxability of continuous journeys. Circulars Service Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11850