https://www.taxtmi.com/caselaws?id=359076 Passenger Service Fee and Airport Taxes are treated as statutory levies collected separately from the taxable air transport service value when they are shown separately on the ticket. The stated legal position is that these amounts do not form part of the assessable value under Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006. The note further relies on the fact that Airport Tax is levied under the Airport Authority of India Act, 1994 and Passenger Service Fee under the Aircraft Rules, 1937, as well as the exemption for statutory taxes charged by Government on air passengers. On that basis, service tax is not payable on those 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 are treated as statutory levies collected separately from the taxable air transport service value when they are shown separately on the ticket. The stated legal position is that these amounts do not form part of the assessable value under Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006. The note further relies on the fact that Airport Tax is levied under the Airport Authority of India Act, 1994 and Passenger Service Fee under the Aircraft Rules, 1937, as well as the exemption for statutory taxes charged by Government on air passengers. On that basis, service tax is not payable on those amounts. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359076