https://www.taxtmi.com/caselaws?id=351528 Statutory passenger service fee and other airport levies collected separately from the airline's own consideration for carriage are not part of the taxable value of air travel service, because their inclusion would amount to double taxation. Fuel surcharge and insurance surcharge, however, were treated as includible in the taxable value on merits, but the dispute involved bona fide interpretational uncertainty and later clarification, so the extended period of limitation was not available and penalties could not be imposed. The valuation demand on those surcharges was therefore restricted to the normal period, while the demand on airport-related levies failed. en-us Fri, 10 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351528 Statutory passenger service fee and other airport levies collected separately from the airline's own consideration for carriage are not part of the taxable value of air travel service, because their inclusion would amount to double taxation. Fuel surcharge and insurance surcharge, however, were treated as includible in the taxable value on merits, but the dispute involved bona fide interpretational uncertainty and later clarification, so the extended period of limitation was not available and penalties could not be imposed. The valuation demand on those surcharges was therefore restricted to the normal period, while the demand on airport-related levies failed. Case-Laws Service Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351528