d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 086.03 / 01.07.07 [Issue] An international journey commences from an airport outside India and completed at an airport outside India but including a sector wherein the passenger disembarks and subsequently embarks at an Indian airport as part of international journey (say Sydney-Mumbai-Dubai-Singapore-Sydney). Whether service tax is leviable for Mumbai-Dubai sector only or on the total value of the ticket? [Comment] 
In this case, the journey being a single one and the aim of the passenger is not to travel from India to outside India, service tax is not leviable under section 65(105)(zzzo).
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
Comment