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State vs . : Manoj on 12 April, 2016

violation of RC condition on the ground of carrying excess passengers and permit violation on the ground that the vehicle was not driven on State ... said to have been carrying passengers at the given time and date. Hence, accused cannot be found guilty of carrying excess passengers. Since it cannot
Delhi District Court Cites 4 - Cited by 0 - Full Document

M/S Jetlite (India) Ltd vs C.S.T.-Delhi on 25 October, 2016

Mumbai) saying that carrying of baggage, including excess baggage by Airlines is integral part of transportation of passengers by Air and an incidental activity ... considered view that carrying excess baggage on payment of certain fee/tariffs for the passengers who have opted to use air services of the appellant
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document

M/S. Emirates vs C.C.E., New Delhi on 23 November, 2016

penalty on the ground that the appellant has recovered excess baggage charges from passengers, which is taxable under the service category of Transfer of Goods ... whether, the amount collected by the appellant from passengers on account of the excess baggage carried by it are subject to service tax under section
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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