Refund of Service tax on cancellation of air tickets and supply of forms \u2014 Instructions
F.No.V\/DGST\/30- Dated:- 12-12-2006 Circular
Service Tax
Refund of Service tax on cancellation of air tickets and supply of forms Instructions
\nF.No.V\/DGST\/30-Misc-58\/2006\/4383
\nDated 12-12-2006
\nSubject : Service Tax – Refund of Service Tax to air passengers upon cancellation of tickets and supply of statutory form to assessees – Regarding.
\nIt 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<\/p>\n
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