Taxable Services

Is Domestic Air Services provided by Air Charters  a Taxable Service under Service Tax? Please Explain in details mentioning Sec..

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Dear Sir.

If Domestic Air Service is acting as an air travel agent and engaged in the business of providing the service in connection wioth the Air Booking, it would be liable to Service Tax.

Please explain in detail, the nature of business being handled by the Air Service.

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