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M/s Jetlite (India) Ltd Versus C.S.T. -Delhi

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 .....

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e 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’ as defined under Section 65 (105) (zzn) of t .....

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rt 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 .....

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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. Adv .....

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s 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 .....

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ere is no element of transport of unaccompanied goods under this service. The appellant also submits that they are in the business of transport of passengers by air and transport of baggage is allowed as per the policy/tariffs fixed as a facility. Th .....

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