https://www.taxtmi.com/caselaws?id=374950 Passenger service fee collected by an airline was treated as a statutory levy linked to airport services under the Airports Authority of India Act, and its inclusion in the airline's taxable value was rejected because service tax had already been paid by the airport authority, avoiding double taxation. Airport taxes were also held to be charges outside the consideration for air passenger transport and therefore not includible in the taxable value. The result was that neither passenger service fee nor airport taxes formed part of the airline's service tax base. en-us Thu, 03 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374950 Passenger service fee collected by an airline was treated as a statutory levy linked to airport services under the Airports Authority of India Act, and its inclusion in the airline's taxable value was rejected because service tax had already been paid by the airport authority, avoiding double taxation. Airport taxes were also held to be charges outside the consideration for air passenger transport and therefore not includible in the taxable value. The result was that neither passenger service fee nor airport taxes formed part of the airline's service tax base. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374950