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2017 (12) TMI 1550 - AT - Service TaxValuation - Inclusion of value of airport taxes/ passenger service fee - Transportation of Passengers embarking in India for International journey by Air Service - Held that: - it is a settled position of law that passenger service fee and airport taxes should not be included in the taxable value - reliance placed in the case of M/s. American Airlines Versus C.S.T., Delhi [2016 (7) TMI 92 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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