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1. Transportation of goods by air - Excess baggage charges collected by the appellant Airlines is integral part of the service provided for ‘transport of passengers by Air' - AT

2. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

3. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

4. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

5. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

6. Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT

7. Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced...

8. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

9. Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly,...

10. Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification

11. Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting...

12. The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service...

13. Valuation - transportation of passengers for International journey by air - passenger service fees (PSF) collected on behalf of the International Airport Authority of...

14. Import of of Baggage - clubbing of free allowance of other family member - the petitioner could not have contended for a pooling of the baggage allowance permitted in...

15. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...