TMI Blog2016 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... Airlines Inc. Vs CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI] wherein it was 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 decision of the Tribunal, the service tax demand against the present assessee for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered with the Service Tax Department for payment of service tax. As the appellants were issuing tickets 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in the case reported as Lufthansa German Airlines vs CST (Adjn.), New Delhi reported as 2016-VIL-274-CESTAT-DEL.ST. 5. Inasmuch as the issue is decided, we set aside the impugned order and allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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