TaxTMI 
TaxTMI 
Change in the scope of journey by air – corresponding change is provisions of section 65(77c) required
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....hange in the scope of journey by air – corresponding change is provisions of section 65(77c) required <br>News and Press Release<br>Dated:- 27-2-2010<br><BR>Vide Finance Bill, 2010 provisions of Sec....
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....tion 65(105)(zzzo) are proposed to be amendment with a view to levy service tax on passengers embarking in India for Domestic or International journey. The definition of passenger is provided in Secti....
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....on 65(77c) of the Finance Act, 1994 means any person boarding an aircraft from Customs Airport for undertaking an international journey. It is stated that unless provisions of Section 65(77c) are also....
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.... amended to include passengers undertaking domestic journey, tax cannot be levied on the basis of amendment in Section 65(105)(zzzo) of the Act. It appears to be a lapse while drafting the Finance Bil....
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....l, 2010. Courtesy Anuj Bansal<BR> News - Press release - PIB....