Service tax on passenger users fee fails where the same levy was already set aside in the assessee's own case.

Service tax on users fee collected from outgoing international passengers was found unsustainable because the same Bench had already set aside an identical levy in the assessee's own case. The disputed demand was confined to that users fee, while tax on other identified services was not in issue. Applying the earlier ratio to the same controversy, the levy could not be maintained and was set aside in favour of the assessee.

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Issues: Whether service tax was leviable on the users fee collected from outgoing international passengers.

Analysis: The disputed levy concerned only the users fee, as the service tax demand on the other identified services was not in dispute. The issue had already been decided by the same Bench in the assessee's own case, where the levy on users fee was set aside. Following that earlier decision and applying the same ratio to an identical controversy, the impugned levy could not be sustained.

Conclusion: The levy of service tax on the users fee was not sustainable and was set aside in favour of the assessee.

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