Maximum service tax shall be Rs. 100 in case of domestic air journey (all class) and Rs. 500 in case of international air journey (economy class) (With a cap of 10% of Gross Value of Tickets)

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..... es referred to in clause (zzzo) of sub-section (105) of section 65 of Finance Act, 1994 - Maximum service tax shall be Rs. 100 in case of domestic air journey (all class) and Rs. 500 in case of international air journey (economy class) (With a cap of 10% of Gross Value of Tickets) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of In .....

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..... conomy class], within India; (b) ten percent of the gross value of the ticket or 4 [rupees seven hundred fifty] per journey, whichever is less, for passengers embarking in India for an international journey in economy class: Provided that this exemption shall not apply in cases where the credit of duty paid on inputs used for providing such taxable service has been taken under the prov .....

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