Home Highlights January 2011 Year 2011 This

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1. Airport services - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the...

2. Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic...

3. It would be unfair and improper to demand service tax alleging that every services which is provided within the airport area would fall under airport services.

4. Packaging services - Assessee provide packaging service to fertilizer manufactured by other company - appellant being a manufacturer is doing the packaging activity, not...

5. Payment of upfront fee of Rs.150 crores paid by assessee to “AAI” has created capital assets in the form of license to develop and modernize the Airport - depreciation allowed - AT

6. Valuation - includibility - Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them

7. Valuation - transportation of passengers for International journey by air - passenger service fees (PSF) collected on behalf of the International Airport Authority of...

8. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

9. Passenger service fee being collected on behalf of air port authority of India and being paid to the said authority are not liable to service tax - AT

10. Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT