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HomeIndirect TaxesRoute Navigation Charges Not Taxable Under Airport Services; CESTAT Upholds Tax on...

Route Navigation Charges Not Taxable Under Airport Services; CESTAT Upholds Tax on Terminal Landing Charges

Indirect Taxes

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By Mariya Paliwala
Route Navigation Charges Not Taxable Under Airport Services; CESTAT Upholds Tax on Terminal Landing Charges

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Benchhas partly allowed an appeal filed by the Airport Authority of India (AAI), holding that Route Navigation Facility Charges (RNFC) are not liable to service tax under the category of “Airport Services,” while upholding taxability on Terminal Navigation Landing Charges (TNLC). The Bench of Binu…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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