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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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  1. Transportation of goods by air - Excess baggage charges collected by the appellant Airlines is integral part of the service provided for ‘transport of passengers by Air' - AT

  2. Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT

  3. 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...

  4. Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -...

  5. Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima...

  6. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

  7. Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases...

  8. Prohibition on Carrying rice in baggage by air passengers travelling to USA - Regarding. – Circular 34 / 2011- Customs Dated: August 3, 2011

  9. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

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