https://www.taxtmi.com/caselaws?id=372019 Passenger Service Fee and airport taxes collected by airlines are not includible in the taxable value of air passenger transport where they are collected separately and merely passed on under the airport charge regime. The valuation rules exclude separately shown taxes levied on air passengers, and the record showed that these amounts were collected on behalf of the airport authorities rather than forming part of the airline's own service consideration. The same view had already been taken in the appellant's earlier case, and the service tax demand could not survive. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 29 Oct 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372019 Passenger Service Fee and airport taxes collected by airlines are not includible in the taxable value of air passenger transport where they are collected separately and merely passed on under the airport charge regime. The valuation rules exclude separately shown taxes levied on air passengers, and the record showed that these amounts were collected on behalf of the airport authorities rather than forming part of the airline's own service consideration. The same view had already been taken in the appellant's earlier case, and the service tax demand could not survive. Case-Laws Service Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372019