DEMO|

THE FINANCE ACT, 1994 - SERVICE TAX
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Body 65. Definition.-

In this Chapter, unless the context otherwise requires,

(77c) "passenger" means any person boarding, at any customs airport, an aircraft for performing an international journey, but does not include-

(i) a person who has arrived at such 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

(ii) a person employed or engaged by the aircraft operator in any capacity on board the aircraft;'