TMI BlogContinuous journeyX X X X Extracts X X X X X X X X Extracts X X X X ..... oint of time. As per Education guide meaning of Continuous Journey 5.11.2 What does a continuous journey mean? A continuous journey means a journey for which:- (i) a single ticket has been issued for the entire journey; or (ii) more than one ticket or invoice has been issued for the journey, by one service provider, or by an agent on behalf of more than one service providers, at the same time, and there is no scheduled stopover in the journey. 5.11.3 What is the meaning of a stopover ? Do all stopovers break a continuous journey ? Stopover means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi-London-New York Delhi -do- 6 New York-London-Delhi New York No, New York is place of provision for continuous journey with single return ticket. 7 New York - London - Delhi - Mumbai - Delhi - London - New York New York -do- 8 Delhi-Jammu-Delhi Delhi Yes, Delhi is the place of provision for continuous journey. 9 Jammu-Delhi-Jammu Jammu No, Jammu is the place of provision for continuous journey with single return ticket More than one t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in taxable territory. 4 (a) Delhi-Jammu (b) Jammu-Delhi Delhi is place of provision for journey (a) Jammu is place of provision for journey (b) Journey (a)is taxable since place of provision is in taxable territory. Journey (b) is not taxable since place of provision is outside taxable territory. 5 (a) Jammu - Delhi -Jammu (b) Delhi - Bangkok - Delhi Jammu is place of provision for journey (a); Delhi is place of provision for journey (b) Journey (a) is not taxable since place of provision is outside taxable territory for the continuous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticket (No stopover) 1 Dibrugarh-Kolkata-Mumbai Dibrugarh is the place of provision Journey is taxable, but no service tax is payable owing to the exemption. 2 Dibrugarh-Kolkata-Mumbai- Kolkata-Dibrugrah Dibrugarh is the place of provision Journey is taxable, but no service tax is payable owing to the exemption. Here it is relevant to note that the journey is against a single, return ticket. 3 Guwahati-Kolkata-Bangkok- Kolkata-Guwahati Guwahati is the place of provision for the continuous journey ..... X X X X Extracts X X X X X X X X Extracts X X X X
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