https://www.taxtmi.com/caselaws?id=172214 Users fee collected from outgoing international passengers was held not includable in the assessable value of Airport Services because it was raised to augment airport resources and was not shown to be consideration for any specific service to individual passengers. The airport services were separately rendered by airlines and the Airport Authority of India, and the fee lacked the required quid pro quo with the taxable service. As no particular service by the appellant was identified to support inclusion in the taxable base, the Service Tax demand, with interest and penalties, was unsustainable. en-us Wed, 18 Apr 2007 00:00:00 +0530 Fri, 14 Aug 2015 15:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172214 Users fee collected from outgoing international passengers was held not includable in the assessable value of Airport Services because it was raised to augment airport resources and was not shown to be consideration for any specific service to individual passengers. The airport services were separately rendered by airlines and the Airport Authority of India, and the fee lacked the required quid pro quo with the taxable service. As no particular service by the appellant was identified to support inclusion in the taxable base, the Service Tax demand, with interest and penalties, was unsustainable. Case-Laws Service Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172214