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of <h1>Stay granted, appeal proceeds. Service tax upheld, exception for 'Users Fee'. Appeal allowed based on prior order. Impugned decision overturned.</h1> <h3>COCHIN INTERNATIONAL AIRPORT LTD. Versus COMMISSIONER OF C. EX., COCHIN</h3> The stay application is allowed, and the appeal is taken up for final hearing. Service tax confirmed on appellants for various services, but tax on 'Users ... Appellant was collecting “user fee” from outgoing International passengers. This collection of fees was struck down by the HC of Kerala as not sustainable. Revenue contended that appellants liable for service tax such “user fee”. – Held that no service tax is payable and demand set aside The stay application is allowed, and the appeal is taken up for final hearing. Service tax confirmed on appellants for various services, but tax on 'Users Fee' of Rs. 500 per head struck down. Appeal allowed based on previous Final Order. Impugned order set aside, appeal allowed with consequential relief.
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