https://www.taxtmi.com/caselaws?id=444944 Passenger service fee and airport tax charged to air passengers are excluded from the assessable value for service tax when they are shown separately on the ticket or invoice. Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006 excludes taxes levied by a Government on a passenger travelling by air, and the analysis treats airport tax under the Airport Authority of India Act, 1994 and passenger service fee under the Aircraft Rules, 1937 as separately recoverable statutory charges. The stated conclusion is that both amounts are not includible in the taxable value for service tax computation. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 29 Dec 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444944 Passenger service fee and airport tax charged to air passengers are excluded from the assessable value for service tax when they are shown separately on the ticket or invoice. Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006 excludes taxes levied by a Government on a passenger travelling by air, and the analysis treats airport tax under the Airport Authority of India Act, 1994 and passenger service fee under the Aircraft Rules, 1937 as separately recoverable statutory charges. The stated conclusion is that both amounts are not includible in the taxable value for service tax computation. Case-Laws Service Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444944