F.No.V/DGST/30- Dated:- 12-12-2006 Circular – Circulars – Service Tax – Refund of Service tax on cancellation of air tickets and supply of forms Instructions F.No.V/DGST/30-Misc-58/2006/4383 Dated 12-12-2006 Subject : Service Tax – Refund of Service Tax to air passengers upon cancellation of tickets and supply of statutory form to assessees – Regarding. It is reported that in respect of the taxable service provided by an aircraft operator, i.e., air transport of any passenger embarking in India for international journey, in any class other than economy classification, the Airlines collect Service Tax, as applicable, at the time of booking of tickets, but do not refund it when tickets are cancelled. In such cases, the p
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