https://www.taxtmi.com/caselaws?id=204751 The Appellate Tribunal CESTAT, Chennai, ruled in a case concerning the liability of Service tax on Passengers Service Fee (PSF) collected by airlines for services provided by the Airport Authority of India. The tribunal found that the airlines, as mere collectors of the fee for services provided by AAI, were not directly liable for the Service tax. It granted a waiver of the pre-deposit and stayed the recovery of the demanded amounts, emphasizing that liability for Service tax should align with the actual service providers or recipients. This decision sets a precedent for cases involving complex service arrangements and fee collections. en-us Mon, 23 Aug 2010 00:00:00 +0530 Tue, 17 May 2011 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204751 The Appellate Tribunal CESTAT, Chennai, ruled in a case concerning the liability of Service tax on Passengers Service Fee (PSF) collected by airlines for services provided by the Airport Authority of India. The tribunal found that the airlines, as mere collectors of the fee for services provided by AAI, were not directly liable for the Service tax. It granted a waiver of the pre-deposit and stayed the recovery of the demanded amounts, emphasizing that liability for Service tax should align with the actual service providers or recipients. This decision sets a precedent for cases involving complex service arrangements and fee collections. Case-Laws Service Tax Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204751