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1. 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

2. Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including...

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

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

5. Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract...

6. Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting...

7. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

8. 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

9. Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view...

10. 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...

11. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

12. 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...

13. Classification of supply - rate of GST - composite supply of services or not - vehicle owner, the driver and the associate partner together - pick-up charges paid to the...

14. Amendment of section 66D - service tax - service of transportation of passengers - these services will be omitted from the Negative List - These services become taxable...

15. 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