https://www.taxtmi.com/caselaws?id=335333 The Appellate Tribunal CESTAT New Delhi ruled in favor of the airline, holding that excess baggage charges collected from passengers are not subject to service tax. The Tribunal determined that such charges are an integral part of the main service of transporting passengers by air and do not fall under the category of 'transportation of goods by air' for tax purposes. The decision was based on established legal principles and precedents, including a previous ruling by CESTAT Mumbai in a similar case involving Kingfisher Airlines Ltd. en-us Tue, 25 Oct 2016 00:00:00 +0530 Wed, 30 Nov 2016 12:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335333 The Appellate Tribunal CESTAT New Delhi ruled in favor of the airline, holding that excess baggage charges collected from passengers are not subject to service tax. The Tribunal determined that such charges are an integral part of the main service of transporting passengers by air and do not fall under the category of 'transportation of goods by air' for tax purposes. The decision was based on established legal principles and precedents, including a previous ruling by CESTAT Mumbai in a similar case involving Kingfisher Airlines Ltd. Case-Laws Service Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335333