https://www.taxtmi.com/caselaws?id=359076 Passenger Service Fee and Airport Taxes separately shown on air tickets are statutory levies and do not form part of the taxable value of air passenger transport service under Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006. Airport Tax is collected under the Airport Authority of India Act, 1994, while Passenger Service Fee is collected under the Aircraft Rules, 1937. The applicable exemption excludes statutory taxes charged by Government on air passengers from taxable value. Service tax is therefore not chargeable on these separately collected amounts. en-us Tue, 10 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359076 Passenger Service Fee and Airport Taxes separately shown on air tickets are statutory levies and do not form part of the taxable value of air passenger transport service under Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006. Airport Tax is collected under the Airport Authority of India Act, 1994, while Passenger Service Fee is collected under the Aircraft Rules, 1937. The applicable exemption excludes statutory taxes charged by Government on air passengers from taxable value. Service tax is therefore not chargeable on these separately collected amounts. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359076