TMI Blog2019 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... IJAY KUMAR, MEMBER (TECHNICAL) Shri Anil Makhija, Advocate - for the appellant Shri G.R. Singh, DR - for the respondent ORDER Per Bijay Kumar : This appeal is preferred against Order-in-Original No. 23/2014-15 passed by the learned Commissioner of Central Excise, Delhi-II. The appellant is engaged in the business of operating Airlines and providing the services of Transport of Passengers Embarking in India for International Journey by Air services along with other services to its clients. The appellant is registered with Service Tax Department under the category of Transport of Goods by Air [under Section 65(105) (zzn) of the Finance Act, 1994 (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Authorized Representative has, however, supported the impugned order. 5. We have heard the parties and also examined the record. 6. We find that the issue stands decided by various orders of the Tribunal, including one in their own case. The relevant extract of the said judgment ( M/s Asian Airlines Vs. CST, Delhi I Final Order No. 50054/2019 ) is reproduced as under : 3. We find that the matter is no longer res integra as the issue has already been decided by this Tribunal vide final Order No. 57798- 57803/2017 dated 10.11.2017 in the case of M/s. Royal Jordanian Airlines and others vs. CST, Delhi. The relevant extract of the above judgment is reproduced below: 5. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax under the category of Air Travel Service . There can be no difference on this account on the principle that such exclusion, if it is shown, in terms of documents and applicable statutory provisions are to be allowed. 7. We have perused the various documents submitted by the appellant in support of their defence in the present appeals. The appellants pleaded that the passenger service fee (PSF) is a statutory levy in terms of Section 22 of the Airport of India Act, 1994. We have perused the said decision. The same provides for Authority to charge fee, rent, etc. The Authority may with the previous approval of the Central Government charge fee or rent for providing various services in the airport. These services may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Airport Authority, which was collected from the passengers by the appellant. Verification of these details can be made by the jurisdictional officers. We are in agreement with the appellant that addition of PSF in the taxable value at the hands of the appellant may result in double taxation. Admittedly, the PSF is forming part of airport service in terms of Section 65(105)(zzm). The very same PSF cannot be subjected to service tax under transport of passenger service. 10. Regarding the submission of the Revenue that the appellant is collecting service tax along with PSF and such arrangement is not within the scope of Finance Act, 1994, we note that these aspects have not been alleged or adverted in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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