https://www.taxtmi.com/caselaws?id=200730 Airport taxes and passenger service fee collected in connection with international air passenger transport are excluded from the taxable value for service tax when they are merely received for deposit with the airport authority or licensee. The Tribunal followed the settled view that these sums do not constitute consideration for the taxable service of transporting passengers embarking in India for an international journey by air. It also rejected inclusion under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 because that rule had been declared ultra vires and could not support expansion of the assessable value. The resulting service tax demand based on such inclusion cannot be sustained. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 19 Apr 2018 05:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200730 Airport taxes and passenger service fee collected in connection with international air passenger transport are excluded from the taxable value for service tax when they are merely received for deposit with the airport authority or licensee. The Tribunal followed the settled view that these sums do not constitute consideration for the taxable service of transporting passengers embarking in India for an international journey by air. It also rejected inclusion under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 because that rule had been declared ultra vires and could not support expansion of the assessable value. The resulting service tax demand based on such inclusion cannot be sustained. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200730