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August 2010

Exemption in respect of transport of passengers by air service — Notification No. 26/2010 — Service Tax, dated 22-6-2010.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Brijesh Cholera, Pratik Mehta | Chartered Accountants
Sejal Vasa | Company Secretary
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71 Exemption in respect of transport of passengers by air
service — Notification No. 26/2010 — Service Tax, dated 22-6-2010.

W.e.f. 1-7-2010 by this Notification services provided by
aircraft operator to any passenger in relation to scheduled or non-scheduled air
transport in India for domestic or international journey have been exempted,
subject to conditions, from so much of service tax as is in excess of :

(a) ten percent of the gross value of the ticket or Rs.100
per journey, whichever is less, for passengers travelling in any class, within
India;

(b) ten percent of the gross value of the ticket or rupees
five hundred per journey, whichever is less, for passengers embarking in India
for an international journey in economy class. The expression economy class
has been explained in the Notification.

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