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

Service Tax Not Applicable on Passenger Service Fees and Airport Taxes, Exempted Under Notification No. 12/2010.

October 27, 2023

Case Laws Service Tax AT

Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption Notification No. 12/2010, dated 12-2-2010, statutory taxes charged by any Government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. - AT

View Source

← Previous Next →

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

Service Tax Not Applicable on Passenger Service Fees and Airport Taxes, Exempted Under Notification No. 12/2010.

October 27, 2023

Case Laws Service Tax AT

You may also like:

Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set...

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 -...

ITAT adjudicated a tax dispute concerning technical services fees under Section 9(1)(vii) of the Income Tax Act and India-Netherlands Tax Treaty. The tribunal determined...

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

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

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

Airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the...

Valuation - the airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

CBEC exempts service provided by certain association of dyeing units from whole of service tax.

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Quick Updates: