Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 663 - CESTAT NEW DELHITransfer of Goods by Air Service - excess baggage charges recovered from passengers - whether, the amount collected by the appellant from passengers on account of the excess baggage carried by it are subject to service tax under section 65 (105) (zzn) ibid? - Held that: - the issue in this case is no more res-integra in view of the decision of the Tribunal in the case of Kingfisher Airlines Ltd. [2015 (11) TMI 54 - CESTAT MUMBAI (LB)], wherein it has been held that 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 tax on such charges cannot be sustained under the taxable service defined in Section 65 (105) (zzn) - appeal allowed - decided in favor of appellant.
|