TMI Blog2016 (9) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Lufthansa German Airlines vs. CST (Adjn.), New Delhi [2016 (4) TMI 780 - CESTAT NEW DELHI] and M/s. Continental Airlines Inc. vs. CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELH], wherein it 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-ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that PSF charges is not a part of gross amount 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 to Airport Taxes, the submission of the Id. Consultant is that the appellant does not provide any service to its passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes Inc. (supra), wherein it 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 cannot be sustained. Therefore the same is set aside and the appeal is allowed in favour of the appellant. [Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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