https://www.taxtmi.com/caselaws?id=353046 The Tribunal ruled in favor of the respondent regarding the demand of service tax on airport services and passenger service fee for the period of October 2006 to September 2008. It was determined that the charges in question were not includable in the assessable value of services provided, based on legal provisions and exemption notifications. Additionally, the Tribunal set aside the penalty on the service tax demand, emphasizing the Revenue's burden to prove wilful misstatement and noting the appellant's compliance with authorities. The department's appeal was dismissed, affirming the decisions in favor of the respondent on both issues. en-us Mon, 18 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353046 The Tribunal ruled in favor of the respondent regarding the demand of service tax on airport services and passenger service fee for the period of October 2006 to September 2008. It was determined that the charges in question were not includable in the assessable value of services provided, based on legal provisions and exemption notifications. Additionally, the Tribunal set aside the penalty on the service tax demand, emphasizing the Revenue's burden to prove wilful misstatement and noting the appellant's compliance with authorities. The department's appeal was dismissed, affirming the decisions in favor of the respondent on both issues. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353046