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2016 (6) TMI 581 - CESTAT NEW DELHI

2016 (6) TMI 581 - CESTAT NEW DELHI - TMI - Valuation - Includability - airport tax and passenger service fee - transport of passengers services - Held that:- the issue stands covered by the Tribunal decision in the case of M/s Continental Airlines Inc. vs. CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI]. Its stand 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 fo .....

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026 of 2014 - Final Order No. 51351/2016 - Dated:- 28-4-2016 - Ms. Archana Wadhwa and Shri B. Ravichandran, JJ. For The Appellant : Shri Tarun Jain, Advocate For The Respondent : Shri Rajeev Gupta, Authorized Representative (Jt. CDR) Per. Archana Wadhwa :- The appellant is engaged in providing transport of passengers services by Air embarking in India for International Journey and were duly registered with the Service Tax Department for payment of service tax. As the appellant were issuing ticke .....

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