https://www.taxtmi.com/caselaws?id=214423 The tribunal ruled in favor of the airlines, determining that their activity of collecting Passenger Service Fees (PSF) on behalf of the Airports Authority of India fell under Business Support Service, not Business Auxiliary Service. As a result, the airlines were granted a waiver of the demands for service tax, interest, and penalties, with the recovery process stayed during the appeal period. The sustainability of the show-cause notice issued for the period of July 2003 to May 2007 was also questioned, with the tribunal supporting the airlines' position that their activity qualified as Business Support Service, not Business Auxiliary Service. en-us Mon, 16 Apr 2012 00:00:00 +0530 Thu, 17 Jan 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214423 The tribunal ruled in favor of the airlines, determining that their activity of collecting Passenger Service Fees (PSF) on behalf of the Airports Authority of India fell under Business Support Service, not Business Auxiliary Service. As a result, the airlines were granted a waiver of the demands for service tax, interest, and penalties, with the recovery process stayed during the appeal period. The sustainability of the show-cause notice issued for the period of July 2003 to May 2007 was also questioned, with the tribunal supporting the airlines' position that their activity qualified as Business Support Service, not Business Auxiliary Service. Case-Laws Service Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214423