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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Airport taxes as also the passenger service fees collected by ...

Case Laws     Service Tax

September 11, 2016

Airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the purpose of levy of service tax - AT

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  1. Valuation - the airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the...

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

  3. Levy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - it is a flat rate of charge to passengers -...

  4. Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set...

  5. Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption...

  6. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  7. Passenger service fee being collected on behalf of air port authority of India and being paid to the said authority are not liable to service tax - AT

  8. TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by...

  9. Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and...

  10. Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic...

  11. Valuation - includibility - Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them

  12. Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT

  13. Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and...

  14. Valuation - inclusion of airport taxes, passenger service fee (PSF) - it is necessary to establish with documentary evidence the background of such fee or taxes, legal...

  15. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

 

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