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

Case Laws Service Tax

October 27, 2023

Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption Notification No. 12/2010, dated 12-2-2010, statutory taxes charged by any Government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. - AT

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

Case Laws Service Tax

October 27, 2023

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