Service tax on excess baggage charges
This query is : Resolved
05 September 2011
1. Whether service tax is applicable on excess baggage charges collected by an ailrine from a passenger travelling on an international / domestic journey?
2. If yes, then under which category.
2. If yes, then under which category.
10 September 2011
Scope of Transport of goods by air: Services provided by an aircraft operator in relation
to transport of goods by an aircraft falls under this category. Thus, in addition to the actual
air-freight charges, all charges collected towards storing, handling, loading/unloading (done
in relation to air transportation of cargo) by an airlines are also chargeable to this levy.
[Vide CBEC Circular no.80/10/2004-S.T.,dated 17.9.2004
to transport of goods by an aircraft falls under this category. Thus, in addition to the actual
air-freight charges, all charges collected towards storing, handling, loading/unloading (done
in relation to air transportation of cargo) by an airlines are also chargeable to this levy.
[Vide CBEC Circular no.80/10/2004-S.T.,dated 17.9.2004
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- LC charges in relation to Asset purchased should be Capitalised ?
- Copyright software
- Value of property in capital gain
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Regarding TDS Applicability For Director Remuneration
- Transporter Declaration form
- Multiple trade mark
- Sale Incentive booking
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
