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2011 (6) TMI 178 - AT - Service TaxDemand - Airport services - The undisputed facts in this case are assessees were running an establishment in the name of lounge within premises of Indira Gandhi International Airport, Delhi - It is seen that the said order clearly indicates that assessees herein were rendering the facility to the bona fide passengers of the airlines who produce lounge cards - It can be seen from the record and bills and invoices raised by the appellant on various airlines that the assessee has been billing airlines for the food/drinks and that they are discharging VAT at the applicable rate - It is seen that the Show Cause Notice only charges for recovery of the amount under the head 'Airport service' which in our considered opinion will not be applicable in the present case - Decided in favour of the assessee
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