https://www.taxtmi.com/article/detailed?id=573 The airport charged a flat user fee only from outgoing international passengers; the Tribunal and High Court held this levy was for revenue augmentation and not consideration for any specific services, noting identical services are provided to other passengers who were not charged. Applying the statutory rule that taxable value is the gross amount charged for services, the courts concluded the selective, flat-rate user fee lacked the necessary linkage to a particular service and therefore did not constitute a taxable service charge. en-us Tue, 24 Nov 2009 00:00:00 +0530 Thu, 10 Dec 2009 18:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=573 The airport charged a flat user fee only from outgoing international passengers; the Tribunal and High Court held this levy was for revenue augmentation and not consideration for any specific services, noting identical services are provided to other passengers who were not charged. Applying the statutory rule that taxable value is the gross amount charged for services, the courts concluded the selective, flat-rate user fee lacked the necessary linkage to a particular service and therefore did not constitute a taxable service charge. Articles Service Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=573