2017 (1) TMI 663

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..... egra in view of the decision of the Tribunal in the case of Kingfisher Airlines Ltd. [2015 (11) TMI 54 - CESTAT MUMBAI (LB)], wherein it has been held that 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 the taxable service defined .....

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..... zzn) of the Finance Act, 1994. 2. Ms. Antra Sen, the ld. Advocate appearing for the appellant submits that carrying of baggage by the appellant is incidental to the service provided by it namely, Transport of Passengers by Air , which is a taxable service classified under Section 65 (105) (zzzo) ibid, on which appropriate service tax liability has been discharged by the appellant. She further .....

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..... the appellant from passengers on account of the excess baggage carried by it are subject to service tax under section 65 (105) (zzn) ibid. 5. We find that the issue in this case is no more res-integra in view of the decision of the Tribunal in the case of Kingfisher Airlines Ltd. (supra), wherein it has been held that the excess baggage charges collected by the Airlines are integral part of the .....

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