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2023 (10) TMI 1167 - AT - Service TaxValuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - 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 includible in the assessable value of service provided by the appellant, as the impugned period is, post 27-2-2010 and the said issue has been examined by this Tribunal in the appellant’s own case in [2017 (9) TMI 715 - CESTAT CHANDIGARH] 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 relying on the decision in the case of Continental Airlines v. CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI]. Moreover, as per the exemption Notification No. 12/2010, dated 12-2-2010, 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. Thus, Passenger Service Fee (PFS) and Airport Tax are not includible in the assessable value of the services provided by them. Therefore, the impugned order deserves no merit, accordingly, the same is set aside - appeal allowed.
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