TMI Blog2009 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of passengers namely, outgoing international passengers, it cannot be said that the amount so collected is by way of service charge. We, therefore, hold that the Tribunal rightly held that no service tax is payable for the users fee collected by the respondent. The appeals are accordingly dismissed. - 16, 19, 24 and 30 of 2008 - - - Dated:- 9-7-2009 - C.N. Ramachandran Nair and C.K. Abdul Rehim, JJ. Sri. P. Parameswaran Nair, ASG, for the Petitioner. Sri. M. Pathrose Matthai SR., for the Respondent. [Judgment per C.N. Ramachandran Nair, J.]. - The connected appeals are filed by the Commissioner of Central Excise against the orders of the Tribunal [2007] (7) S.T.R. 468 (Tribunal) holding that respondent is not liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or to be provided:- ........... (zzm) to any person, by airports authority or any person authorised by it, in an airport or a civil enclave. Counsel for the appellants referred to definition of airports authority contained in sub-section (3d) of Section 65 and contended that a private airport owned and managed by the respondent is also covered by the definition. The definition clause reads as follows: S.65(3d) airports authority means the Airports Authority of India constituted under section 3 of the Airports Authority of India Act, 1994(55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave. On going through the above provision, we are of the view that if the levy i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ternational passenger. Admittedly all passengers leaving the Airport and arriving from outside India receive the same services and if any service is to be charged, the same must be charged on all. Further, ground handling services in the Airport are rendered by Air India and the traffic and other operational matters are handled by Airport Authority. The Tribunal noticed that for the specific services rendered by these agencies, service tax is also collected and remitted by them. Even though Airport is also rendering services to the passengers like restaurants, Air conditioning, facility for foreign exchange transactions by allowing Branches of Banks and other dealers to operate, duty free shop for incoming and outgoing passengers to purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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