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2018 (12) TMI 788 - AT - Service TaxValuation - inclusion of PSF and airport taxes in assessable value - pure agent services - Section 67 of Finance Act, 1994 readwith Service Tax Determination of Value Rules, 1994 - Held that:- The matter is no longer res-integra as several decisions on the same issue have already been passed by this Tribunal - reliance placed in the decision in the case of Austrian Airlines vs. Commissioner of Service Tax [2016 (9) TMI 373 - CESTAT NEW DELHI], where following the Tribunal in the case of M/s Continental Airlines Inc. Vs CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI] wherein it was held that the airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the purpose of levy of service tax. Demand set aside - appeal allowed - decided in favor of appellant.
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