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2017 (9) TMI 715 - AT - Service TaxValuation - includibility - PSF - Airport charges - whether PSF and Airport charges collected by the appellant are to be included in the service provided by them under the category of Transportation of Passengers by Air services or not? - Held that: - the appellant has complied with the condition of Rule 6 of Service Tax (Determination of Value) Rules, 2006 and the same are not includable in the assessable value of service provided by the appellant, as the impugned period is, post 27.02.2010 - the said issue has been examined by this Tribunal in the appellant's own case, wherein this Tribunal has made it clear that these charges are not to be included in the assessable value of the services provided by the appellant Moreover, as per the exemption N/N. 12/2010 dated 12.02.2010, statutory taxes charged by any government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them - appeal allowed - decided in favor of appellant.
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