https://www.taxtmi.com/caselaws?id=379528 Fuel surcharge, administrative charge, passenger services fee and airport taxes were considered for inclusion in the assessable value for service tax on air passenger transport services. CESTAT New Delhi noted that earlier Tribunal rulings, including in the assessee's own matter and other airline cases, had consistently treated passenger service fee and airport taxes as statutory or airport-related charges outside the consideration for passenger transport. It also accepted that taxing the same amount again in the airline's hands could amount to double taxation where service tax attributable to PSF had already been remitted through the airport authority mechanism. On that basis, the impugned demand was held unsustainable and exclusion of the disputed charges from taxable value was upheld. en-us Tue, 02 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379528 Fuel surcharge, administrative charge, passenger services fee and airport taxes were considered for inclusion in the assessable value for service tax on air passenger transport services. CESTAT New Delhi noted that earlier Tribunal rulings, including in the assessee's own matter and other airline cases, had consistently treated passenger service fee and airport taxes as statutory or airport-related charges outside the consideration for passenger transport. It also accepted that taxing the same amount again in the airline's hands could amount to double taxation where service tax attributable to PSF had already been remitted through the airport authority mechanism. On that basis, the impugned demand was held unsustainable and exclusion of the disputed charges from taxable value was upheld. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379528