Inclusion of YQ and YR charges affirmed as part of taxable service value; they form consideration for air carriage. YQ and YR surcharges collected by airlines constitute part of the gross consideration for services provided by an aircraft operator to a passenger embarking in India for an international journey and are includible in the taxable value of that service; valuation rules treat any amount received in connection with the service before, during or after provision as part of taxable value, and method of vivisection is irrelevant when the amount is integral to the consideration.
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.
Inclusion of YQ and YR charges affirmed as part of taxable service value; they form consideration for air carriage.
YQ and YR surcharges collected by airlines constitute part of the gross consideration for services provided by an aircraft operator to a passenger embarking in India for an international journey and are includible in the taxable value of that service; valuation rules treat any amount received in connection with the service before, during or after provision as part of taxable value, and method of vivisection is irrelevant when the amount is integral to the consideration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
