https://www.taxtmi.com/caselaws?id=267245 The judgment concluded that excess baggage charges are an integral part of the transportation of passengers by air and should not be separately taxed under "transportation of goods by air." The extended period of limitation was deemed not applicable due to the debatable nature of the issue. Penalties were also not imposed on the appellants as there was no deliberate defiance of the law or intentional evasion of tax. The majority opinion favored the appellants, setting aside the demand for service tax and allowing the appeals. en-us Thu, 15 Oct 2015 00:00:00 +0530 Sat, 27 Feb 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267245 The judgment concluded that excess baggage charges are an integral part of the transportation of passengers by air and should not be separately taxed under "transportation of goods by air." The extended period of limitation was deemed not applicable due to the debatable nature of the issue. Penalties were also not imposed on the appellants as there was no deliberate defiance of the law or intentional evasion of tax. The majority opinion favored the appellants, setting aside the demand for service tax and allowing the appeals. Case-Laws Service Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267245