https://www.taxtmi.com/caselaws?id=374007 Passenger service fee and airport taxes collected by an airline were held not to form part of the taxable value for service tax on transport of passengers by air. The Tribunal treated passenger service fee as a statutory levy linked to airport facilities under the Airports Authority of India Act, 1994, and noted that the levy was attributable to airport services rather than the airline's own taxable service. It further held that including the same amounts in the airline's assessable value would amount to double taxation, particularly where service tax on the passenger service fee had already been remitted by the Airport Authority. The demand was therefore unsustainable. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374007 Passenger service fee and airport taxes collected by an airline were held not to form part of the taxable value for service tax on transport of passengers by air. The Tribunal treated passenger service fee as a statutory levy linked to airport facilities under the Airports Authority of India Act, 1994, and noted that the levy was attributable to airport services rather than the airline's own taxable service. It further held that including the same amounts in the airline's assessable value would amount to double taxation, particularly where service tax on the passenger service fee had already been remitted by the Airport Authority. The demand was therefore unsustainable. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374007