https://www.taxtmi.com/caselaws?id=347958 Passenger Service Fee and Airport Tax collected by an airline were excluded from the assessable value for service tax on air passenger transportation because both amounts were statutory levies, collected under the relevant aviation laws, remitted to the authorities on an actual basis, and shown separately on the ticket. For the post-27.02.2010 period, Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006 specifically excluded taxes levied by any Government on passengers travelling by air when separately indicated. The exemption notification was also consistent with exclusion of such statutory levies from taxable value, so service tax was not payable on those amounts. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 08 Nov 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347958 Passenger Service Fee and Airport Tax collected by an airline were excluded from the assessable value for service tax on air passenger transportation because both amounts were statutory levies, collected under the relevant aviation laws, remitted to the authorities on an actual basis, and shown separately on the ticket. For the post-27.02.2010 period, Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006 specifically excluded taxes levied by any Government on passengers travelling by air when separately indicated. The exemption notification was also consistent with exclusion of such statutory levies from taxable value, so service tax was not payable on those amounts. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347958