d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 086.02 / 01.07.07 [Issue] An international journey (say Delhi-Mumbai-London) includes travel in a domestic sector (Delhi - Mumbai) as part of the international journey Whether service tax is leviable on the value of whole journey or after excluding the value attributable to the domestic sector from the total value of the ticket? [Comment] 
In this case, the journey is a single composite journey. The aim of the passenger is to travel from India to outside India. Part of the travel in the domestic sector cannot be segregated from the single journey. service tax is, therefore, leviable on the total value of the ticket treating the domestic sector as integral part of international journey without excluding the value attributable, if any, to the domestic sector travel.
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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