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    <title>Change in the scope of journey by air – corresponding change is provisions of section 65(77c) required</title>
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    <description>An amendment proposes levying service tax on persons embarking in India for domestic or international air travel, but the current statutory definition of passenger applies only to international journeys; therefore, without broadening that definition to include domestic travellers, the proposed tax cannot be validly imposed on domestic passengers.</description>
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      <description>An amendment proposes levying service tax on persons embarking in India for domestic or international air travel, but the current statutory definition of passenger applies only to international journeys; therefore, without broadening that definition to include domestic travellers, the proposed tax cannot be validly imposed on domestic passengers.</description>
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