2016 (11) TMI 1351

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....ay Jain, DR for the Respondent Per: Ashok K. Arya The appellant viz. M/s Jetlite (India) Ltd. is in appeal against the order passed by Commissioner (Appeals), New Delhi, whereunder the liability of service tax under the category of service of 'transport of goods by air' as defined under Section 65 (105) (zzn) of the Finance Act, 1994 has been confirmed. 2. The ld. Advocate, Shri Udit Jain....

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.... service. The appellant also submits that they are in the business of transport of passengers by air and transport of baggage is allowed as per the policy/tariffs fixed as a facility. The ld. A.R. for the Revenue has reiterated the findings given in the impugned order. 4. After consideration of the facts and the submissions of both sides, we are of the considered view that carrying excess bagga....