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2018 (4) TMI 847 - AT - Service TaxValuation - includibility - passenger fee, user development fee, Development charges collected in the tickets and remitted to the airport authorities - Held that: - Since the appellant is the intermediary between the passenger and the airport authority and is not providing any taxable service with regard to the collection and deposit of such charges, the value of such charges cannot be included in the taxable value for payment of Service Tax - appeal allowed - decided in favor of appellant.
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