https://www.taxtmi.com/caselaws?id=209998 The court partially allows the appeal, reversing the Tribunal's decision on terminal charges but permitting tax on additional charges for delayed handling. It emphasizes uniformity in levy patterns across International Airports and rules out penalties. The dispute on X-raying charges is conceded in favor of the department, leading to the dismissal of appeals on that issue. The matter is remanded for further inquiry into potential tax levy on charges varying based on retention periods. en-us Mon, 04 Jul 2011 00:00:00 +0530 Wed, 13 Aug 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209998 The court partially allows the appeal, reversing the Tribunal's decision on terminal charges but permitting tax on additional charges for delayed handling. It emphasizes uniformity in levy patterns across International Airports and rules out penalties. The dispute on X-raying charges is conceded in favor of the department, leading to the dismissal of appeals on that issue. The matter is remanded for further inquiry into potential tax levy on charges varying based on retention periods. Case-Laws Service Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209998