https://www.taxtmi.com/article/detailed?id=729 The proposal extends the taxable service definition to cover carriage of passengers embarking in India for domestic as well as international journeys, simplifying the provision and obviating prior explanatory clauses. Because the statutory definition of passenger remains limited to international departures from customs airports, a textual conflict arises; the author recommends amending or deleting that passenger definition to prevent interpretive disputes and cautions against reliance on retrospective amendments as a remedy. en-us Sat, 20 Mar 2010 00:00:00 +0530 Sat, 20 Mar 2010 11:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=729 The proposal extends the taxable service definition to cover carriage of passengers embarking in India for domestic as well as international journeys, simplifying the provision and obviating prior explanatory clauses. Because the statutory definition of passenger remains limited to international departures from customs airports, a textual conflict arises; the author recommends amending or deleting that passenger definition to prevent interpretive disputes and cautions against reliance on retrospective amendments as a remedy. Articles Service Tax Sat, 20 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=729