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2012 (6) TMI 722 - AT - Service TaxBusiness Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - Held that:- As the applicants have no choice but to collect this PSF on behalf of AAI as per the reference to Ministry of Civil Aviation and they are bound to do collection of PSF for AAI, the activity undertaken by the applicant covers under ‘Business Support Service' and are not liable to pay service tax under ‘Business Auxiliary Service'- complete waiver of pre-deposit of the demands
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