Change in the scope of journey by air – corresponding change is provisions of section 65(77c) required

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..... Change in the scope of journey by air – corresponding change is provisions of section 65(77c) required
News and Press Release
Dated:- 27-2-2010

Vide Finance Bill, 2010 provisions of Sect .....

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..... ion 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 Sectio .....

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..... n 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 Bill .....

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..... , 2010. Courtesy Anuj Bansal
News - Press release - PIB .....

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