Excess baggage transport by air not taxed under "transportation of goods by air" per Section 65 (105) (zzn) Finance Act 1994.

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....The incidental service of ‘transportation of excess baggage by air’ cannot be charged service tax under the category of service of ‘transportation of goods by air’ as defined under Section 65 (105) (zzn) of the Finance Act, 1994 - AT....