9911796707
TMI Blog2023 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... able value for computation of service tax. Department was of the opinion that service tax is payable on the same andthree show-cause notice dated 23.04.2009,23.04.2010 and 21.04.2011 to that effectwere issued to the appellants and a demand of Rs. 6,28,72,273/- was confirmed along with interest and penalties vide impugned Order dated 30.07.2012. 2. Ms. Ashwini Chandrasekaran, learned Counsel for the appellants, submits that the issue is no longer res integra having been decided in their favour in their own case and in other cases. She relies on the following cases: Austrian Airlines- 2020 (35) GSTL 213 (Tri. Del.) and 2017 (7) GSTL 379 (Tri. Del.) Air Astana- 2018 (10) GSTL 24 (Tri. Del.) United Airlines- 2017 (52) STR 492 (Tri. Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 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 Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Hon'ble Apex Court's website; however, no copy of the order is available; it is also not known whether the appeal filed by the appellants is also disposed of. No copy of such order, Interim or Final, passed by the Hon'ble Apex Court in the case of the appellants or others on this issue, has been produced before us. Therefore, we need to consider the ratio of the cases as available now. Under the circumstances, we have no reasons, whatsoever, to differ from the stance taken by this Bench earlier. Consequently, we hold that passenger service fee and airport taxes collected from passengers is not includable in the assessable value for computation of service tax. 6. In the result, the appeal is allowed. ( Pronounced on 20 / 10 / 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
