9911796707
TMI Blog2019 (6) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ate - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Being aggrieved by the impugned order dated 1 August, 2019, the appellant has preferred this appeal. In the impugned order, Commissioner, while adjudicating the case, has confirmed the demand of service tax along with interest and also imposed penalty of equal amount on the appellant under the provisions of Section 73(1), 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained a view that the Excess Baggage Charge, so collected, were being collected in relation to accompanied Baggage Passenger during travelling by air and thus wherein in relation to accompanied Baggage of passengers, which was classifiable under taxable category of 'Transport of Passengers by Air' under Section 65(105)(zzzo) of Finance Act. Hence, it appeared to the Department that such charges co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Commissioner Vs. Jet Airways (I) Ltd. - 2017 (48) STR J42 (SC). 3. Learned Authorised Representative on behalf of the Revenue reiterates the findings contained in the impugned order. 4. Heard the parties and perused the case record. 5. We find that the identical issue has been dealt by this Tribunal in case of Kingfisher Airlines (supra), wherein has held that since the main service is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess baggage charges during the impugned periods as the excess baggage charges is an integral part of the main service provided by the appellants, namely transportation of passenger by air. 25. On the other hand, the learned Member (Technical) has held that as the charges are collected separately - for the service of 'transport of passengers by Air' and for the 'levy of charges of excess bagga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age). More particularly, in the case of agreement of transport of passengers by Air, there is no element of transport of unaccompanied goods. Thus, agreeing with the learned Member (Judicial), I hold that the excess baggage charges collected by the appellant Airlines is integral part of the service provided for 'transport of passengers by Air'." 6. In view of above, we set aside the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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