d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 086.04 / 01.07.07 [Issue] Whether ticket issued outside India for an international journey commencing from India (say Delhi-London) is leviable to service tax? [Comment] 
Service tax is payable by the service provider, namely aircraft operator, for the taxable service provided. Place of purchase/ issue of ticket is of no relevance or consequence to determine the levy of service tax under section 65(105)(zzzo) read with section 66. Service tax is leviable as long as the passenger embarks in India for international journey, in any class other than economy class.
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
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