https://www.taxtmi.com/caselaws?id=337583 The Tribunal ruled in favor of the appellant, holding that excess baggage charges collected by the appellant, integral to the main service of passenger transportation by air, were not subject to separate service tax under Section 65 (105) (zzn) of the Finance Act, 1994. The decision aligned with the precedent established in a previous case involving Kingfisher Airlines Ltd., where it was determined that such charges are part of the main service and not separately taxable under the category of "Transport of Goods by Air Service." en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 12 Jan 2017 09:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337583 The Tribunal ruled in favor of the appellant, holding that excess baggage charges collected by the appellant, integral to the main service of passenger transportation by air, were not subject to separate service tax under Section 65 (105) (zzn) of the Finance Act, 1994. The decision aligned with the precedent established in a previous case involving Kingfisher Airlines Ltd., where it was determined that such charges are part of the main service and not separately taxable under the category of "Transport of Goods by Air Service." Case-Laws Service Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337583