, 2010 to cover some uncovered services mentioned above within the domain of service tax. Currently transport of passengers by Air is taxable in case of international journey only and that too restricted to classes other than economy class. Finance Bill, 2010 proposes to fully expand the scope of this service by bringing domestic air travel also in the net. The exclusion of economy class is also being removed and all classes of air travel will be liable to service tax as per the proposed change. As per departmental clarification, modalities of working out the tax amount including exemptions, abatement etc. would be prescribed at the appropriate time. Transport of goods through Railways, which was till now exempted from service tax will have to bear the burden of 10% service tax. It indicates that the government wants to take more and more services in the tax net before implementation of full fledged GST.