16 September 2013
Negative list service of Sevices relating to Transportation of passengers also includes pantry services if charged separately from fare bill as given rule 12 of POPS, 2012.
22 September 2013
If pantry service can be said to be naturally bundled with the service of carrying passengers in the terms of section 66F then only the same would be exempted, e.g. the meal given by full service air line is a naturally bundled service and therefore not taxable, but a budget carrier which sells the meal or beverages on board is not naturally bundled and therefore liable to service tax.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
CAclubindia
