https://www.taxtmi.com/caselaws?id=241302 The Tribunal held that charges collected for excess baggage by an airline do not attract Service Tax under 'Transportation of Goods by Air' service. They ruled that transportation of baggage is a component of the principal service of transporting passengers by air, not a separate taxable service. The Tribunal granted a complete waiver of pre-deposit for the appellant, stating that excess baggage charges are integral to the main service of transporting passengers and should not be taxed separately. Recovery of dues was stayed pending appeal, emphasizing that ancillary services integral to the principal service are not separately taxable. en-us Thu, 21 Mar 2013 00:00:00 +0530 Mon, 20 Feb 2017 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241302 The Tribunal held that charges collected for excess baggage by an airline do not attract Service Tax under 'Transportation of Goods by Air' service. They ruled that transportation of baggage is a component of the principal service of transporting passengers by air, not a separate taxable service. The Tribunal granted a complete waiver of pre-deposit for the appellant, stating that excess baggage charges are integral to the main service of transporting passengers and should not be taxed separately. Recovery of dues was stayed pending appeal, emphasizing that ancillary services integral to the principal service are not separately taxable. Case-Laws Service Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241302