https://www.taxtmi.com/caselaws?id=448125 Amounts collected from passengers as statutory levies and shown separately on the ticket were excluded from the taxable assessable value where the valuation rule or exemption notification so provided. Passenger Service Fee and Airport Tax, collected under the relevant air transport and airport law framework and separately disclosed, were therefore treated as not includible in the assessable value. A separate Admin fee could not be taxed without first verifying whether it was actually collected and, if so, its nature and purpose. The dispute on that charge was remanded for factual examination, and the associated interest and penalties did not survive for the set-aside part. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448125 Amounts collected from passengers as statutory levies and shown separately on the ticket were excluded from the taxable assessable value where the valuation rule or exemption notification so provided. Passenger Service Fee and Airport Tax, collected under the relevant air transport and airport law framework and separately disclosed, were therefore treated as not includible in the assessable value. A separate Admin fee could not be taxed without first verifying whether it was actually collected and, if so, its nature and purpose. The dispute on that charge was remanded for factual examination, and the associated interest and penalties did not survive for the set-aside part. Case-Laws Service Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448125