https://www.taxtmi.com/caselaws?id=358726 The Tribunal ruled in favor of the airlines operator in a case concerning the liability of service tax on Passenger Service Fee (PSF) and Excess Baggage Ticket (EBT). It held that PSF collected for the airport authority did not attract service tax as the operator acted as an intermediary. Additionally, EBT charges, collected for excess baggage, were deemed integral to the main service and should not be separately taxed. The Tribunal also found that the demand for service tax on tickets sold before 1.5.2006 but used thereafter was time-barred, leading to the impugned order being set aside in favor of the appellant. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358726 The Tribunal ruled in favor of the airlines operator in a case concerning the liability of service tax on Passenger Service Fee (PSF) and Excess Baggage Ticket (EBT). It held that PSF collected for the airport authority did not attract service tax as the operator acted as an intermediary. Additionally, EBT charges, collected for excess baggage, were deemed integral to the main service and should not be separately taxed. The Tribunal also found that the demand for service tax on tickets sold before 1.5.2006 but used thereafter was time-barred, leading to the impugned order being set aside in favor of the appellant. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358726