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2016 (9) TMI 373 - AT - Service TaxValuation - includability - airport tax and passenger service fee in the assessable value of the services - transport of passenger services by Air embarking in India for International Journey - Held that:- the issue stands covered by the Tribunal in the case of M/s Continental Airlines Inc. Vs CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI] wherein it was held that the airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the purpose of levy of service tax. By following the decision of the Tribunal, the service tax demand against the present assessee for the earlier period raised on the same grounds was set aside by the Tribunal in the case reported as Lufthansa German Airlines vs CST (Adjn.), New Delhi [2016 (4) TMI 780 - CESTAT NEW DELHI]. Therefore, inasmuch as the issue is decided, the impugned order is set aside. - Decided in favour of appellant with consequential reief
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