Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 25/2010 - Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the
Finance Act), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts air transport of passengers
referred to in sub-clause (zzzo) of clause (105) section 65 of the Finance Act,
in respect of persons specified below, from the whole of the service tax
leviable thereon under section 66 of the Finance Act,-
- a person who has arrived at a customs airport from a place outside India
and is in transit through India, provided that he does not pass through
immigration and does not leave customs area and continues his journey to a place
outside India; and
- a person employed or engaged by the aircraft operator in any capacity on
board the aircraft;
2. This notification shall come into force on 1st day of July, 2010.
(K.S.V.V.Prasad)
Under Secretary to the Government of India
[F. No. 334/3/2010 -TRU]