https://www.taxtmi.com/caselaws?id=340432 The Tribunal dismissed the appeal due to the appellant's failure to provide documentary evidence supporting their claim that passenger service fee (PSF) and airport taxes were collected on behalf of Airport Authorities and not part of the taxable value for service tax calculation. The appellant's reliance on industry practices and lack of factual evidence led to the rejection of their arguments. The judgment emphasized the necessity of substantiating claims with documentary evidence in disputes related to the valuation of taxable services for service tax purposes. en-us Wed, 01 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340432 The Tribunal dismissed the appeal due to the appellant's failure to provide documentary evidence supporting their claim that passenger service fee (PSF) and airport taxes were collected on behalf of Airport Authorities and not part of the taxable value for service tax calculation. The appellant's reliance on industry practices and lack of factual evidence led to the rejection of their arguments. The judgment emphasized the necessity of substantiating claims with documentary evidence in disputes related to the valuation of taxable services for service tax purposes. Case-Laws Service Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340432