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
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