Amount charged for excess baggage carried by the passengers by air craft – Prima facie taxable under “transport of goods by aircraft by an aircraft operator”

As per statutory provision under section 65(105) (zzn) of the Finance Act, 1994 taxable service means any service provided or to be provided – (zzn) to any person, by air craft operator, in relation to transport of goods by aircraft. The definition of the term “aircraft” appears in Section 65(3A) of the said Act Passenger aircraft is not excluded. The meaning of the “goods” is assigned from the term “sale” used in Sale of Goods Act, 1930. Such adoption is made in terms of Section 65(50) of the Finance Act, 1994. We do appreciate at this stage that the ...