Refund of Service tax on cancellation of air tickets and supply of forms — Instructions

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Full Text of the Document

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....of statutory form to assessees - Regarding. It is reported that in respect of the taxable service provided by an aircraft operator, i.e., air transport of any passenger embarking in India for international journey, in any class other than economy classification, the Airlines collect Service Tax, as applicable, at the time of booking of tickets, but do not refund it when tickets are cancelled. In ....