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TMI BlogContinuous journeyX X X X Extracts X X X X X X X X Extracts X X X X ..... er Education guide issued dated 20th June 2012 meaning of Continuous Journey 5.11.2 What does a continuous journey mean? A continuous journey means a journey for which:- (i) a single ticket has been issued for the entire journey; or (ii) more than one ticket or invoice has been issued for the journey, by one service provider, or by an agent on behalf of more than one service providers, at the same time, and there is no scheduled stopover in the journey. 5.11.3 What is the meaning of a stopover ? Do all stopovers break a continuous journey ? Stopover means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time. All stopovers do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by a single agent, for more than one service providers) 1 (a) Delhi-Bangkok-Delhi (b) Bangkok-Bali-Bangkok Delhi is place of provision for journey (a); Bangkok is place of provision for journey (b) Journey (a) is taxable since place of provision is in taxable territory; Journey (b) is not taxable since place of provision is outside taxable territory. 2 (a) Delhi-New York-Delhi (b) New York-Boston- New York Delhi is place of provision for journey (a); New York is place of provision for journey (b) Journey (a) is taxable since place of provision is in taxable territory; Journey (b) is not taxable since place of provision is not in taxable territory. 3 (a) London-Delhi-London (b) Delhi-Chandigarh (c) Chandigarh-Amritsar (d) Amritsar-Delhi Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to mention that for flights originating from, or terminating in, the north- east region, though the place of provision will be determined in terms of this rule, there is an exemption for air transportation of passengers, embarking from, or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal. The examples in the table below illustrate some situations. S. No. Journey Place of Provision Taxability Single ticket (No stopover) 1 Dibrugarh-Kolkata-Mumbai Dibrugarh is the place of provision Journey is taxable, but no service tax is payable owing to the exemption. 2 Dibrugarh-Kolkata-Mumbai- Kolkata-Dibrugrah Dibrugarh is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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