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Service Tax - Highlights / Catch Notes

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Valuation - inclusion of airport taxes, passenger service fee ...


Airport Taxes and Passenger Service Fees Must Be Documented for Service Tax Assessments, Evidence Required to Justify Charges.

March 21, 2017

Case Laws     Service Tax     AT

Valuation - inclusion of airport taxes, passenger service fee (PSF) - it is necessary to establish with documentary evidence the background of such fee or taxes, legal term of contractual obligation to collect and pay the amount on actual basis. These documentary evidences are not forthcoming in the present appeal - demand confirmed - AT

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