TMI Blog2018 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/58282/2013-ST [DB] - FINAL ORDER NO. 51112/2018 - Dated:- 5-3-2018 - S. K. Mohanty, Member (Judicial) And V. Padmanabhan, Member (Technical) For the Appellant : Mr.Rajiv Pal Puri, Advocate For the Respondent : Mr.Sanjay Jain, D.R. ORDER Per : S. K. Mohanty The appellant herein, is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-Del. Lufthansa German Airlines - 2017- TIOL-3905- CESTAT- Chd. Thus, he submits that the demand confirmed against the appellant cannot be sustained in the eyes of law. 3. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. We find that the issue arising out of the present disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any Government on any passenger travelling by air, if shown separately on the ticket, or the invoice for such ticket, issued to the passengers. We find that Airport Tax has been collected by the appellant as per Section 22 of Airport Authority of India Act, 1994 which empowers the authority to charge fees for the amenities given to the passengers and visitors at any Airport. Further, the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Tribunal in the appellant s own case wherein this Tribunal has made it clear that these charges are not to be included in the assessable value of the services provided by the appellant relying on the decision in the case of Continental Airlines vs. CST, New Delhi (supra). Moreover, as per the exemption Notification No. 12/2010 dated 12.02.2010, statutory taxes charged by any government on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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