2012 (6) TMI 722

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..... : Ashok Jindal: The applicant is an airlines and a demand of Rs.1,05,69,476/- has been confirmed against them for the period July 2003 to May 2005 under the category of Business Auxiliary Service along with interest and various penalties under the Finance Act, 1994. It was alleged that in the course of their activity of transportation of passenger by air, the applicants are collecting Passenger S .....

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..... way of adjudication. 2. It is contended on behalf of the applicant that the applicants are getting a commission of 2.5% if they pay the entire amount of collection on account of PSF to AAI within 15 days. If the said payment is not made within 15 days, they have to pay penal interest of 18% p.a. It is further contended that the applicants have no choice but to collect this PSF on behalf of AAI a .....

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