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
- GST ITC REVERSE
- Fixe term employment
- Is any professional CA is here please reply
- Putting a heading on received mail
- Tax Audit u/s 44AB for Transport Business A proprietorship is engaged in transportation business and
- Foreign lottery ticket bought online from India: legality, tax and consequences
- Section 50-fixed asset-->building ceases to exist
- Gift Received from nonblood relative
- EXPORT BILL UNDER LUT FREIGHT CHARGE INCLUED IN INVOICE IT LIABLE TO TAX
- Reprocessing of rectification order AY 2025-26
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
