2016 (11) TMI 1351

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t under taxable category - Held that: - carrying excess baggage on payment of certain fee/tariffs for the passengers who have opted to use air services of the appellant is an integral part of the main service provided by the appellant. The incidental service of ‘transportation of excess baggage by air’ cannot be charged service tax under the category of service of ‘transportation of goods by air’ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l against the order passed by Commissioner (Appeals), New Delhi, whereunder the liability of service tax under the category of service of transport of goods by air as defined under Section 65 (105) (zzn) of the Finance Act, 1994 has been confirmed. 2. The ld. Advocate, Shri Udit Jain represented the Appellant and ld. D.R., Shri Sanjay Jain, represented the Revenue. 3. The matter concerns w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ansport of baggage is allowed as per the policy/tariffs fixed as a facility. The ld. A.R. for the Revenue has reiterated the findings given in the impugned order. 4. After consideration of the facts and the submissions of both sides, we are of the considered view that carrying excess baggage on payment of certain fee/tariffs for the passengers who have opted to use air services of the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X