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2016 (9) TMI 1106 - AT - Service TaxValuation - includability - PSF charges and Airport Taxes in the value of Taxable services - service tax to be payable on the gross consideration collected from the International Passengers - Held that:- the issue involved in this case is squarely covered by the decisions of this Tribunal in the case of Lufthansa German Airlines vs. CST (Adjn.), New Delhi [2016 (4) TMI 780 - CESTAT NEW DELHI] and M/s. Continental Airlines Inc. vs. CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELH], wherein it was held that the charges collected by airlines are on behalf of airport and were paid to the airport, and as such, cannot be included in the assessable Value. In view of the co-ordinate Bench decisions, we are of the opinion that the impugned order cannot be sustained. - Decided in favour of appellant
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