https://www.taxtmi.com/caselaws?id=347868 Passenger service fee and airport taxes collected with air tickets were treated as amounts outside the taxable value of air passenger transport service. The Tribunal noted that earlier decisions had already held these charges not to form part of the assessable value, and that passenger service fee is a levy connected with airport services rather than consideration for the airline's taxable service. It also observed that including the same amounts in the airline's value would amount to double taxation. Additional objections raised by the Revenue could not be introduced for the first time at the appellate stage. The impugned order was therefore unsustainable. en-us Fri, 21 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347868 Passenger service fee and airport taxes collected with air tickets were treated as amounts outside the taxable value of air passenger transport service. The Tribunal noted that earlier decisions had already held these charges not to form part of the assessable value, and that passenger service fee is a levy connected with airport services rather than consideration for the airline's taxable service. It also observed that including the same amounts in the airline's value would amount to double taxation. Additional objections raised by the Revenue could not be introduced for the first time at the appellate stage. The impugned order was therefore unsustainable. Case-Laws Service Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347868