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2017 (3) TMI 935 - AT - Service TaxValuation - airport taxes, passenger service fee (PSF) collected by the appellant from the passengers, in addition to base fare - whether included in the assessable value or not? - Held that: - the amount collected from the passengers by the appellant, apparently, includes service tax. It is not clear as to how, when acting as an agent, for Airport Authority, with reference to collection of PSF, the appellant can collect the service tax also from the passengers. There can be no concept of pure agent for collecting tax on behalf of the client. Any amount collected as service tax from any person, cannot be passed on to any other person other than Government - While we note that any amount collected from the passenger specifically identified for the particular service, to be rendered by other than the appellants, are not to be included in the gross value, it is necessary to establish with documentary evidence the background of such fee or taxes, legal term of contractual obligation to collect and pay the amount on actual basis. These documentary evidences are not forthcoming in the present appeal - appeal dismissed - decided against appellant.
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