https://www.taxtmi.com/caselaws?id=360311 Passenger Service Fee and airport tax collected by airlines were treated as statutory levies, collected under the Airport Authority of India Act, 1994 and the Aircraft Rules, 1937, and shown separately on tickets. On that basis, Rule 6 of the Service Tax (Determination of Value) Rules, 2006 and Notification No. 12/2010 excluded such government-imposed passenger charges from the taxable value. The amounts were therefore not includable in the assessable value, and service tax was not payable on them. en-us Tue, 03 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360311 Passenger Service Fee and airport tax collected by airlines were treated as statutory levies, collected under the Airport Authority of India Act, 1994 and the Aircraft Rules, 1937, and shown separately on tickets. On that basis, Rule 6 of the Service Tax (Determination of Value) Rules, 2006 and Notification No. 12/2010 excluded such government-imposed passenger charges from the taxable value. The amounts were therefore not includable in the assessable value, and service tax was not payable on them. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360311