TMI Blog2018 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... anian Airlines & Ors. Vs CST, Delhi [2017 (11) TMI 1407 - CESTAT NEW DELHI], where it was held against the inclusion of these charges in the taxable value for air travel service by the appellants - appeal allowed - decided in favor of appellant-assessee. - Service Tax Appeal No. 54117 of 2014 - ST/A/51290/2018-CU[DB] - Dated:- 3-4-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT And MR. V. PA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee-Appellants have filed the present appeal. 3. With this background, we have heard Sh. Sanjeev Jain, learned Chartered Accountant for the assessee-Appellants and Sh. R.K. Manjhi, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up for consideration before the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the embarking passengers at such rates as the Central Government may specify, and is also liable to pay for security component to any Security Agency designated by the Central Government for providing the security service. We find that the said tax has been collected by the appellant and same has been shown separately on the tickets. Therefore, the appellant has complied with the condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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