https://www.taxtmi.com/circulars?id=2959 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. en-us Tue, 18 Sep 2007 00:00:00 +0530 Tue, 10 Jan 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2959 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. Circulars Service Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2959