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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The excess baggage charges collected by the Airlines are ...

Service Tax

January 12, 2017

The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service tax on such charges cannot be sustained under “Transfer of Goods by Air Service” - AT

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