2018 (5) TMI 875

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..... essee-Appellants against the Order-in-Original No. 17-18/AKJ/CST/2014 dated 30.05.2014 passed by the Commissioner of Central Excise, New Delhi. The period in dispute is October, 2010 to June, 2012. 2. The brief facts of the case are that, the assessee-Appellants are providing services of „Transport of Passengers by Air‟ and „Transport of Goods by Air‟. The dispute in the p .....

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..... erein assessee-Appellants is one of the parties, and the Tribunal after considering the number of case laws has followed the ratio laid down in the case of Lufthansa German Airlines vs CCE&ST, Delhi (Gurgaon), 2017-TIOL-3905-CESTAT-CHD, wherein it was observed that : "We find that Airport Tax has been collected by the appellant as per Section 22 of Airport Authority of India Act, 1994 which empow .....

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..... of service provided by the appellant, as the impugned period is, post 27/02/2010 and the said issue has been examined 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). M .....

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