The Assessing Officer and CIT(A) held that Service tax formed part of turnover as referred in section 44BBA(1). On appeal the Tribunal  held that service tax collected by assessee-airline operator from its customers did not have any element of income as it was collected by assessee from its customers for and on behalf of Central Government on account of a statutory levy and, therefore, it did not form part of receipts of assessee for purpose of section 44BBA. Only such amounts which are paid or payable for service provided by assessee can form part of gross receipts for purpose of computation of gross total income under section 44BBA(1).  (AY. 2018-19)