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    <title>Air travel agent</title>
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    <description>Air travel agent services are taxable on a prescribed portion of charges; cenvat credit for input services is allowed while credit for inputs and capital goods is disallowed, and specified air transport to or from certain northeastern locations and Bagdogra is exempt. Rail travel agent services are taxable for passenger transport limited to first class or air conditioned coaches on a prescribed portion of value, and cenvat credit availment is not restricted under the controlling notification.</description>
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      <description>Air travel agent services are taxable on a prescribed portion of charges; cenvat credit for input services is allowed while credit for inputs and capital goods is disallowed, and specified air transport to or from certain northeastern locations and Bagdogra is exempt. Rail travel agent services are taxable for passenger transport limited to first class or air conditioned coaches on a prescribed portion of value, and cenvat credit availment is not restricted under the controlling notification.</description>
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      <law>Service Tax</law>
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