9911796707
TMI Blog2018 (4) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Sh. G. R. Singh, AR for the respondent ORDER Per: Justice ( Dr. ) Satish Chandra The present appeal is filed against the Order-in-Original No. 09/AKJ/CST/2014 dated 31.03.2014 passed by the Commissioner, Service Tax, New Delhi. 2. Brief facts of the case are that the appellant is engaged in operating airlines and providing taxable service under the category of "Transport of Passenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 51112/2018 dt. 05.03.2018) where it was observed that - "5. We find that the issue arising out of the present dispute is no more open for any debate, in view of the decisions relied on by the appellant. This Tribunal in those decided cases has held that the P.S.F. and Airport Taxes should not be considered as a part of the taxable service provided by the appellant. The relevant paragraphs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to charge fees for the amenities given to the passengers and visitors at any Airport. Further, the PSF has been charged in terms of Aircraft Rules, 1937, wherein Rule 88 of the said Rules, authorise the licensee to collect fees to be called as Passenger Service Fee from the embarking passengers at such rates as the Central Government may specify, and is also liable to pay for security componen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the exemption Notification No. 12/2010 dated 12.02.2010, statutory taxes charged by any government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. 8. In view of the above analysis, we hold that Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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