https://www.taxtmi.com/caselaws?id=381788 The Tribunal ruled in favor of the appellant, an airline company, in a case concerning the interpretation of service tax provisions on Excess Baggage Charges (EBC). The Department contended that EBC fell under taxable 'Transport of Passengers by Air' category. However, citing a previous Tribunal decision involving another airline, the Tribunal held that EBC was integral to the main service of transporting passengers by air and not a separate service. Consequently, the Tribunal set aside the Department's order, allowing the appeal and emphasizing that EBC formed part of the service provided for transporting passengers by air. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381788 The Tribunal ruled in favor of the appellant, an airline company, in a case concerning the interpretation of service tax provisions on Excess Baggage Charges (EBC). The Department contended that EBC fell under taxable 'Transport of Passengers by Air' category. However, citing a previous Tribunal decision involving another airline, the Tribunal held that EBC was integral to the main service of transporting passengers by air and not a separate service. Consequently, the Tribunal set aside the Department's order, allowing the appeal and emphasizing that EBC formed part of the service provided for transporting passengers by air. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381788