Abatement for air passenger transport applies to journey related charges; non journey charges and separate cancellation fees taxed accordingly. Abatement for air passenger transport applies to charges directly related to the journey; consolidated charges are characterised by the service with the essential character while itemised components are analysed individually. Excess baggage and pet charges are taxable only if embarkation is within the taxable territory; for domestic journeys they are taxable without abatement. Retained fare on cancellation remains taxable with abatement, but separately invoiced cancellation or no show fees are treated as administrative charges and do not attract abatement. The place where the passenger embarks governs taxability of continuous journeys.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Abatement for air passenger transport applies to journey related charges; non journey charges and separate cancellation fees taxed accordingly.
Abatement for air passenger transport applies to charges directly related to the journey; consolidated charges are characterised by the service with the essential character while itemised components are analysed individually. Excess baggage and pet charges are taxable only if embarkation is within the taxable territory; for domestic journeys they are taxable without abatement. Retained fare on cancellation remains taxable with abatement, but separately invoiced cancellation or no show fees are treated as administrative charges and do not attract abatement. The place where the passenger embarks governs taxability of continuous journeys.
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