2012 (7) TMI 284

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....ant M/s Turkish Airlines are engaged in the business of operating airlines and providing the services of "transportation of passengers embarking in India for International journey by air" along with other services to its clients. While issuing tickets to the passengers, they were collecting passenger service fees (PSF) on behalf of the International Airport Authority of India (IAAI) and remitting ....

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....ndered by the appellants. The period of dispute is from 1.5.06 to 31.8.07. The impugned order has confirmed demand for service tax with interest and penalties on the said ground for the said period. 2. The Counsel for the appellants submits that PSF are collected by them on behalf of IAAI to reduce the point of contact of the passengers with different agencies cannot be considered as value of ser....

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..... As per Section 67 of the Finance Act, 1994, the value of any taxable service shall be the gross amount charged by the service provider for such service provided or to be provided. The amount in question is not paid for the services provided by the appellants and therefore, prima facie it is doubtful whether these can be considered as value of service rendered by them. We also note that in a simi....