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Service Tax - Highlights / Catch Notes

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Valuation - inclusion of airport taxes, passenger service fee ...

Service Tax

March 21, 2017

Valuation - inclusion of airport taxes, passenger service fee (PSF) - it is necessary to establish with documentary evidence the background of such fee or taxes, legal term of contractual obligation to collect and pay the amount on actual basis. These documentary evidences are not forthcoming in the present appeal - demand confirmed - AT

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