Air transport of such passenger embarking in India for domestic journey or international journey

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....iable to pay service tax Any aircraft operator who is providing services Meaning of Aircraft Operator - 65(3b) "aircraft operator" means any person who provides the service of transport of goods or passengers by aircraft; Meaning of CustomsAirport - 65(35a) "customs airport" means an airport appointed as such under clause (a) of sub- section (1) of section 7 of the Customs Act, 1962; Meaning of Passenger - 65(77c) "passenger" means any person boarding an aircraft in India for performing domestic journey or international journey. Meaning of International journey - 65(56a) "international journey" in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India; *******************....

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....sport of passengers means,-- (i) where there is more than one class of travel, the class attracting the lowest standard fare; or (ii) where there is only one class of travel, that class. Explanation 2.--For the purposes of this sub-clause, in an aircraft meant for non- scheduled air transport of passengers, no class of travel shall be treated as economy class;]" 2. The meaning of passenger u/s 65(77c) has been substituted vide Finance Act, 2010 with effect from 1.7.2010, prior to substitution it was read as, "["passenger" means any person boarding, at any customs airport, an aircraft for performing an international journey, but does not include-- (i) a person who has arrived at such customs airport from a place outside India and is ....

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....value attributable to the first sector (Mumbai-Dubai) of the journey? Clarification Aim of the passenger is to travel from Mumbai to New York. Actual destination of the international journey is the criterion to decide the value of the service (in this case, New York). Stopover / transfer at intermediate airports, being merely incidental and part of the main journey, is of no relevance or consequence for levy of service tax under section 65(105)(zzzo) read with section 66. Service tax in such cases is leviable on the total consideration of a single composite service relating to the entire journey. i.e., value indicated on the ticket for the entire journey. Issue - 086.02 / 23.08.07 An international journey (say Delhi-Mumbai-London) incl....