2019 (6) TMI 865

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CAL) Shri Puneet Agarwal, Advocate - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Being aggrieved by the impugned order dated 1 August, 2019, the appellant has preferred this appeal. In the impugned order, Commissioner, while adjudicating the case, has confirmed the demand of service tax along with interest and also imposed penalty of equal amount on the appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e threshold limit. The Department entertained a view that the Excess Baggage Charge, so collected, were being collected in relation to accompanied Baggage Passenger during travelling by air and thus wherein in relation to accompanied Baggage of passengers, which was classifiable under taxable category of 'Transport of Passengers by Air' under Section 65(105)(zzzo) of Finance Act. Hence, it appeare....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tly upheld by Hon'ble Supreme Court in the case of Commissioner Vs. Jet Airways (I) Ltd. - 2017 (48) STR J42 (SC). 3. Learned Authorised Representative on behalf of the Revenue reiterates the findings contained in the impugned order. 4. Heard the parties and perused the case record. 5. We find that the identical issue has been dealt by this Tribunal in case of Kingfisher Airlines (supra),....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellants are not required to pay any service tax on excess baggage charges during the impugned periods as the excess baggage charges is an integral part of the main service provided by the appellants, namely transportation of passenger by air. 25. On the other hand, the learned Member (Technical) has held that as the charges are collected separately - for the service of 'transport of p....