Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 865 - AT - Service TaxClassification of services - Transport of Passengers by Air or not - it appeared to the Department that such charges collected should be included in the gross amount collected by service provider for rendering the Transport of Passengers by Air Services - HELD THAT:- The identical issue has been dealt by this Tribunal in case of KINGFISHER AIRLINES LTD, JET AIRWAYS LTD. VERSUS COMMISSIONER OF SERVICE TAX [2015 (11) TMI 54 - CESTAT MUMBAI (LB)], wherein it was held that since the main service is of carrying passenger which also been includes charges for carrying of Excess Baggage from passenger, and thus is integral part of main service and also incidental to main service. Further, there is no element of transport of accompanied goods under this service in absence of separate contract carrying Excess Baggage, not covered under transport of goods by air service but by the Transport of Passenger by Air Service only - appeal allowed - decided in favor of appellant.
|