https://www.taxtmi.com/caselaws?id=374950 The Tribunal ruled in favor of the airline services appellants, holding that service tax was not applicable on amounts received from passengers for passenger service fee (PSF) and airport taxes. Citing a precedent, the Tribunal emphasized that these charges were not part of the taxable value for air travel services, as they were for services provided by the Airport Authority. The Tribunal found that including PSF in the taxable value could result in double taxation and dismissed the Revenue's argument as unsubstantiated. Consequently, the Tribunal set aside the order confirming the tax liability, allowing the appeal in favor of the appellants. 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 The Tribunal ruled in favor of the airline services appellants, holding that service tax was not applicable on amounts received from passengers for passenger service fee (PSF) and airport taxes. Citing a precedent, the Tribunal emphasized that these charges were not part of the taxable value for air travel services, as they were for services provided by the Airport Authority. The Tribunal found that including PSF in the taxable value could result in double taxation and dismissed the Revenue's argument as unsubstantiated. Consequently, the Tribunal set aside the order confirming the tax liability, allowing the appeal in favor of the appellants. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374950