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M/s Lufthansa German Airlines Versus CST, Delhi

2016 (6) TMI 581 - CESTAT NEW DELHI

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 - .....

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lowing 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 in the case reported as Lufthansa German Airlines vs. CST (Adjn.), New Delhi .....

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ated:- 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 .....

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heir 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 d .....

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esulting in passing of the present impugned order confirming service tax alongwith confirmation of interest and imposition of penalties. 3. Hence the present appeal. 4. Both sides agree that the issue stands covered by the Tribunal decision in the ca .....

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