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2016 (11) TMI 1351 - CESTAT NEW DELHI

2016 (11) TMI 1351 - CESTAT NEW DELHI - TMI - Levy of tax - transport of goods by air - the chargeability of service tax on the amount collected from passengers as charges for transportation of their ‘excess baggage’ by the appellant Airline during the period of 10.9.2004 to 13.09.2006, when the service of ‘Transportation of Passengers by Air’ was not under taxable category - Held that: - carrying excess baggage on payment of certain fee/tariffs for the passengers who have opted to use air servi .....

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collected by the appellants are an integral part of the main service namely transportation of passengers by air. Therefore, the demand of service tax is set aside. - Appeal allowed - decided in favor of appellant. - Appeal No.ST/425/2010 - FINAL ORDER NO.54784/2016 - Dated:- 25-10-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Shri Ashok K. Arya, Member (Technical) Shri Udit Jain, Advocate for the Appellant. Shri Sanjay Jain, DR for the Respondent Per: Ashok K. Arya The appellant viz. M/s .....

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s as charges for transportation of their excess baggage by the appellant Airline during the period of 10.9.2004 to 13.09.2006, when the service of Transportation of Passengers by Air was not under taxable category. The appellant cites the decision of CESTAT in the case of Kingfisher Airlines Ltd. Vs. Commissioner of Service Tax, Mumbai 2015 (40) S.T.R. 1159 (Tri.-Mumbai) saying that carrying of baggage, including excess baggage by Airlines is integral part of transportation of passengers by Air .....

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