https://www.taxtmi.com/caselaws?id=359033 Passenger Service Fee and Airport Tax collected separately by an airline were not includible in the assessable value of air passenger transportation service for service tax purposes. The Tribunal applied Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006, which excludes taxes levied by any Government on air passengers when shown separately on the ticket or invoice. As these amounts were statutory levies collected under the Airports Authority of India Act, 1994 and the Aircraft Rules, 1937, and were separately indicated on tickets, the service tax demand on that component was not sustainable. en-us Mon, 05 Mar 2018 00:00:00 +0530 Mon, 23 Apr 2018 10:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359033 Passenger Service Fee and Airport Tax collected separately by an airline were not includible in the assessable value of air passenger transportation service for service tax purposes. The Tribunal applied Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006, which excludes taxes levied by any Government on air passengers when shown separately on the ticket or invoice. As these amounts were statutory levies collected under the Airports Authority of India Act, 1994 and the Aircraft Rules, 1937, and were separately indicated on tickets, the service tax demand on that component was not sustainable. Case-Laws Service Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359033