Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 837 - CESTAT NEW DELHIValuation - includibility - Passenger Service Fee (PSF) and Excess Baggage Ticket (EBT) - Transport of Passengers for international Journey by Air service - Held that: - Since the appellant is the intermediary between the passenger and the airport authority and is not providing any taxable service with regard to the collection and deposit of the PSF amount, such fee cannot be included in taxable value for payment of service tax - The law is well settled that no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. Excess Baggage Charges - Held that: - the said amount was collected from the passengers for carrying extra luggage above the normal level prescribed by the airlines. Such charges does not fall under any of the category of defined taxable service for the purpose of levy of service tax - demand set aside. The tickets sold by the appellant prior to the tax liability i.e. 1.5.2006 and used thereafter by the passengers - time limitation - Held that: - This Tribunal in the case of National Aviation Co. of India Ltd. [2015 (8) TMI 596 - CESTAT MUMBAI] has held that in absence of any specific exemption provided for the tickets used after 1.5.2006, the assessee is under statutory obligation to pay service tax on sale of such tickets - since the demand was confirmed beyond the normal period, the same is barred by limitation of time and demand cannot be sustained on the ground of limitation - demand set aside. Appeal allowed - decided in favor of appellant.
|