TMI Blog2016 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... tand 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. By following the said decision of the Tribunal, the service tax demand against the present assessee for the earlier period raised on the same grounds was set aside by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ickets for the air journey to be undertaken by their customers, the said tickets also reflected the passenger service fee and the airport tax, which was being collected by the appellant from their customers and were being further deposited by them to the respective Government Authorities. 2. The dispute arose as regards valuation of the services. By entertaining a view that the appellant is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the present assessee for the earlier period raised on the same grounds was set aside by the Tribunal in the case reported as Lufthansa German Airlines vs. CST (Adjn.), New Delhi reported as 2016 - VIL - 274 - CESTAT - DEL - ST. 5. In as much as the issue is decided, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Operative part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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