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2017 (11) TMI 1407 - AT - Service TaxLevy of service tax - Passenger Service Fees - other taxes (international taxes) collected by the airlines as part of consideration when the tickets are issued to the passengers - Held that: - the Tribunal had occasion to examine the same issue in respect of various international airlines. As rightly pointed out by the appellants that in the case of M/s Continental Airlines Inc. Versus Commissioner of Service Tax, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI], where the Tribunal held against the inclusion of these charges in the taxable value for air travel service by the appellants - service tax cannot be levied. Includibility - other taxes (international taxes) collected by the airlines as part of consideration when the tickets are issued to the passengers - Held that: - while upholding the issue on merit regarding tax liability of fuel surcharge and insurance surcharge we hold that the demands are to be restricted to the normal period of limitation only - penalties set aside. Appeal allowed in part.
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