https://www.taxtmi.com/caselaws?id=756558 Passenger Service Fee and airport taxes collected by an international air carrier were treated as statutory or airport-related levies, not consideration for the taxable transport of passengers by air, so they could not be added to the taxable value without causing double taxation. The demand of service tax on those disputed heads was therefore found unsustainable. The remand for recomputation of demand and interest also could not stand once the underlying demand failed on merits. The impugned orders were set aside, leaving no surviving demand for adjudication. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 07:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756558 Passenger Service Fee and airport taxes collected by an international air carrier were treated as statutory or airport-related levies, not consideration for the taxable transport of passengers by air, so they could not be added to the taxable value without causing double taxation. The demand of service tax on those disputed heads was therefore found unsustainable. The remand for recomputation of demand and interest also could not stand once the underlying demand failed on merits. The impugned orders were set aside, leaving no surviving demand for adjudication. Case-Laws Service Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756558