TMI Blog2018 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... e collection and deposit of such charges, the value of such charges cannot be included in the taxable value for payment of Service Tax - appeal allowed - decided in favor of appellant. - ST/54212, 54267/2014-ST [DB] - FINAL ORDER NO. 51093-51094/2018 - Dated:- 22-3-2018 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Present for the Appellant : Mr. R. Murli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and discharged the Service Tax liability on such components. However, the appellant did not pay the Service Tax on the other components i.e. the statutory levies and other charges, on the ground that the said charges imposed by Government and Airport Authorities do not constitute service in respect of the taxable service provided by the appellant. For non-payment of service tax on the statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines Vs. Commissioner of Service Tax (Adjn), New Delhi reported in 2016-VIL-274-CESTAT-DEL-ST and Aeroflot Russian Airlines Vs. Commissioner of Central Excise reported in 2018-TIOL-645-CESTAT-DEL-ST. 3. On the other hand, the ld. DR appearing for the Revenue retreated the findings recorded in the impugned order. 4. Heard both sides and examined the case records. 5. As a service provider, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of various fees and charges, being collected by the assessee on behalf of the airport authority and being paid to such authority. 6. Therefore, we do not find any merits in the impugned order and accordingly, after setting aside the same, we allow the appeals in favour of the appellant, with consequential relief. (Operative Portion pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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