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2019 (1) TMI 1172 - AT - Service TaxValuation - transport of passenger by air service - Department was of the view that the appellants were not paying service tax on the gross amount received by them from their customers under the category of transport of passenger by air service - Held that:- The matter is no longer res integra as the issue has already been decided by this Tribunal in the case of M/s. Royal Jordanian Airlines and others vs. CST, Delhi [2017 (11) TMI 1407 - CESTAT NEW DELHI], where it was held that in the case of M/s Continental Airlines Inc. Versus Commissioner of Service Tax, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI], where the Tribunal held against the inclusion of these charges in the taxable value for air travel service by the appellants - demand set aside - appeal allowed - decided in favor of appellant.
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