Partial Relief for British Airways: CESTAT Upholds Service Tax on Excess Baggage Charges for Normal Period, Drops Demand for Extended Period

In this ruling, CESTAT held that British Airways must pay service-tax on excess baggage charges within the normal limitation period, but rejected the demand and penalties for the extended period. The Tribunal found that there was no suppression of facts and that the relevant issue was already disclosed to the department. This sets a precedent that absence of intent and full disclosure can bar invocation of extended limitation for service-tax.:contentReference[oaicite:2]{index=2}