Ticket is an Invoice in Air Transport

[Service Tax Notification No. 39 dated 28th June 2010]

In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-

1. (1) These rules may be called the Service Tax (Amendment) Rules, 2010.

(2) They shall come into force on the 1st day of July, 2010.

2. In the Service Tax Rules, 1994 (hereinafter referred to as the said Rules), in rule 4A, in subrule

(1), after the fourth proviso, the following proviso shall be inserted, namely:-

“Provided that in case the provider of taxable service is aircraft operator providing the service of air transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the service provider, classification of the service received and address of the service receiver but containing other information in such documents as required under this sub-rule.”.

F.No.334/3/2010-TRU