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2010 (8) TMI 584 - AT - Service TaxWaiver of pre-deposit - “Air Transport of Passengers Embarking for International Travel”service - The demand arises that the assessees were liable to pay Service tax on Passengers Service Fee (PSF) which is an amount collected by the Airport Authority of India (AAI) for the security and maintenance services provided by AAI to passengers using respective airports in India and it is the AAI which has created a charging mechanism requiring the airlines to collect the PSF from passengers and remit the same to the AAI. Held that: the strong prima facie case for total waiver as they do not provide or render any service to passengers, while it is only a service provider (or in some cases, service recipient) who is liable to pay Service tax - Hence, pre-deposit waive.
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