https://www.taxtmi.com/caselaws?id=202185 The Tribunal ruled that excess baggage charges carried by passengers by aircraft fall under taxable service as per Section 65(105)(zzn) of the Finance Act, 1994. It held that the definition of taxable service includes services provided by aircraft operators related to the transport of goods, encompassing passenger aircraft and goods as defined in the Sale of Goods Act, 1930. The Tribunal directed the appellants to make a pre-deposit of Rs. 30 lakhs, with the balance demand stayed pending appeal, allowing for further arguments during the regular hearing. en-us Fri, 17 Sep 2010 00:00:00 +0530 Tue, 27 Dec 2011 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202185 The Tribunal ruled that excess baggage charges carried by passengers by aircraft fall under taxable service as per Section 65(105)(zzn) of the Finance Act, 1994. It held that the definition of taxable service includes services provided by aircraft operators related to the transport of goods, encompassing passenger aircraft and goods as defined in the Sale of Goods Act, 1930. The Tribunal directed the appellants to make a pre-deposit of Rs. 30 lakhs, with the balance demand stayed pending appeal, allowing for further arguments during the regular hearing. Case-Laws Service Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202185