TMI Blog2019 (6) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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. - Service Tax Appeal No. 53643 of 2015-DB - Final Order No. 50775/2019 - Dated:- 17-6-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Puneet Agarwal, Advocate - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Being aggrieved by the impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be included in the gross amount collected by service provider for rendering the Transport of Passengers by Air Services. Therefore, Department issued a Show Cause Notice dated 24.4.2012 asking them to show cause as to why an amount of ₹ 2,58,23,165/- pertaining to period October, 2006 to September, 2011 be demanded from them along with interest and imposition of penalty. The Show Cause Notice was adjudicated by the impugned order confirming the demand raised. 2. Learned Advocate, on behalf of the appellant, submits that this issue is decided in favour of the appellant vide this Tribunal s order in case of Kingfisher Airlines Ltd. Vs. Commissioner of Service Tax, Mumbai-I 2014 (40) STR 1159 (Tri.-Mumbai) , which has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. On the other hand, the learned Member (Technical) has held that as the charges are collected separately - for the service of transport of passengers by Air and for the levy of charges of excess baggage . Thus, the levy of Service Tax for excess baggage is not incidental and the same is separate and distinct. It is further held that two services are distinct and provided simultaneously. There is no case of a composite service, most particularly, in view of separate invoicing for the two working parts separately paid by the service receiver. 26 . Having considered the rival contentions, I find that the issue before the Tribunal is with respect to accompanied baggage of the passenger in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X
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