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2017 (12) TMI 1315 - AT - Service TaxLevy of service tax - Airport services - passenger service fee - Held that: - identical issue decided in the case of M/s Royal Jordanian Airlines, M/s China Eastern Airlines, M/s China Airlines, M/s KLM Royal Dutch Airlines Versus CST, Delhi [2017 (11) TMI 1407 - CESTAT NEW DELHI], where reliance placed 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 not levied. Penalty on demand of service tax which was paid during the course of investigation - Held that: - issue came up before the Tribunal in the case of American Airlines vs. CST, Delhi [2016 (7) TMI 92 - CESTAT NEW DELHI], where it was held that Mere omission to give correct information is not suppression of facts unless it was deliberate and that an incorrect statement cannot always be equated with wilful mis-statement - penalty set aside. Appeal dismissed - decided against Revenue.
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