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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Taxability of collection of development fee from the passengers ...

Service Tax

August 30, 2016

Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT

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  1. Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT

  2. Levy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - it is a flat rate of charge to passengers -...

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

  4. Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and...

  5. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  6. Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

  7. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

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

  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. TDS on Passenger Service Fees - PSF charges paid by the assessee on behalf of its customers, do not attract the provisions of Section 194-I of the Act - AT

 

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