https://www.taxtmi.com/manuals?id=131 Service tax is chargeable on any service provided to a passenger by an aircraft operator in relation to scheduled or non scheduled air transport where the passenger embarks in India for a domestic or international journey. The supplier liable for payment is the aircraft operator. Key definitions determining scope include Aircraft Operator, Passenger (boarding in India for domestic or international journey), International Journey (from a customs airport to a place outside India) and Customs Airport. Circulars treat an international itinerary originating in India as a single composite service for valuation, attracting tax on the total ticket consideration. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=131 Service tax is chargeable on any service provided to a passenger by an aircraft operator in relation to scheduled or non scheduled air transport where the passenger embarks in India for a domestic or international journey. The supplier liable for payment is the aircraft operator. Key definitions determining scope include Aircraft Operator, Passenger (boarding in India for domestic or international journey), International Journey (from a customs airport to a place outside India) and Customs Airport. Circulars treat an international itinerary originating in India as a single composite service for valuation, attracting tax on the total ticket consideration. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=131