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2024 (1) TMI 524 - AT - Service TaxLevy of service tax - PSF and Airport Taxes - Admin fee - Whether collection of Admin fee is in the nature of pre-ponement, postponement or cancellation charges, or not? - HELD THAT:- This is a fact to be verified by the Commissioner and if no Admin fee is collected by the appellant at all, the question of levying service tax on it does not arise. The impugned order set aside insofar as the demand of service tax on PSF and Airport Taxes is concerned. The appeal is partly allowed setting aside the demand of service tax on PSF and Airport Taxes. However, the matter is remanded to the Commissioner for verification whether the appellant had collected any admin charges during the relevant period and if so, the taxability.
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