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2016 (4) TMI 780 - AT - Service TaxService tax liability - Passenger service fee being collected by the appellant on behalf of air port authority of India and being paid by them to the said authority - Held that:- by following the decision of Tribunal in the case of M/s Continental Airlines Inc vs. CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI], no service tax liability would arise in respect of passenger service fee being collected by the appellant on behalf of air port authority of India and being paid by them to the said authority. Accordingly while confirming the demand in respect of other charges, as not being contested, the demand on the inclusion of passenger fee charges in the value of the services along with the penalty are set aside. - Appeal disposed of
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