https://www.taxtmi.com/caselaws?id=440676 The CESTAT held that excess baggage charges collected by the appellant airline constitute an integral part of passenger air transport services and are taxable under that category, not as cargo transport. The extended limitation period under section 73(1) of the Finance Act was found inapplicable, as there was no wilful suppression of facts or intent to evade service tax. The Tribunal followed precedent affirming that suppression must be deliberate and fraudulent to invoke extended limitation. Penalties were also not attracted due to absence of deliberate non-compliance. The matter was remitted to the Principal Commissioner for determination of the correct service tax payable, allowing the appellant the benefit of relevant notifications. en-us Tue, 18 Jul 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440676 The CESTAT held that excess baggage charges collected by the appellant airline constitute an integral part of passenger air transport services and are taxable under that category, not as cargo transport. The extended limitation period under section 73(1) of the Finance Act was found inapplicable, as there was no wilful suppression of facts or intent to evade service tax. The Tribunal followed precedent affirming that suppression must be deliberate and fraudulent to invoke extended limitation. Penalties were also not attracted due to absence of deliberate non-compliance. The matter was remitted to the Principal Commissioner for determination of the correct service tax payable, allowing the appellant the benefit of relevant notifications. Case-Laws Service Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440676