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<h1>The Supreme Court dismissed the civil appeal, stating that they did not find any merit in it.</h1> The Supreme Court dismissed the civil appeal, stating that they did not find any merit in it. - 2017 (48) S.T.R. J42 (SC) Demand of service tax - Transportation of goods by air - whether the service tax payable on excess baggage charges paid by the passengers at the time of boarding the aircraft - Extended period of limitation - Supreme Court dismissed the revenue appeal against the decision of tribunal [2015 (11) TMI 54 - CESTAT MUMBAI (LB)] The Supreme Court dismissed the civil appeal, stating that they did not find any merit in it.