Transport Services Tax: Fuel and Insurance Surcharges Must Be Taxed, Other Fees Excluded for International Air Travel.

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....Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including various charges - collection of various elements i.e. fees and taxes levied by various authorities are not to be included in the value. - However, Fuel surcharge (YQ), insurance surcharge (YQ) and insurance & fuel surcharge (YR) are not the amounts collected to be reimbursed to any agencies, to be included - AT....