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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The excess baggage charges collected by the Airlines are ...


Excess Baggage Charges Part of Air Transport Service; Service Tax on Them Unjustified, Not "Transfer of Goods.

January 12, 2017

Case Laws     Service Tax     AT

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 “Transfer of Goods by Air Service” - AT

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