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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Transportation of goods by air - Excess baggage charges ...


Excess Baggage Fees Integral to Air Transport Service, Affecting Service Tax Obligations Under Air Travel Regulations.

November 2, 2015

Case Laws     Service Tax     AT

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

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