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AIR Astana Versus C.C.E., Delhi-I

Valuation - includability - PSF charges and Airport Taxes in the value of Taxable services - service tax to be payable on the gross consideration collected from the International Passengers - Held that:- the issue involved in this case is squarely co .....

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was held that the charges collected by airlines are on behalf of airport and were paid to the airport, and as such, cannot be included in the assessable Value. In view of the co-ordinate Bench decisions, we are of the opinion that the impugned order .....

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dvocate Present for the Respondent, Mr. Sanjay Jain, D.R. ORDER This appeal is directed against the impugned order dated 11.03.2010 passed by the Commissioner of Central Excise (Appeals), New Delhi holding that PSF charges and Airport Taxes are inclu .....

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mount received for providing the taxable services under the category of "Transport of Passengers embararking in India for International Journey by air services", and thus, the same is not taxable under this category of service. With regard .....

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ising out of the present dispute is covered by the decisions of this Tribunal in the case of Lufthansa German Airlines vs. CST (Adjn.), New Delhi reported in 2016- TIOL-1086-CESTAT-DEL and M/s. Continental Airlines Inc. vs. CST, New Delhi reported in .....

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