https://www.taxtmi.com/caselaws?id=200730 The Appellate Tribunal CESTAT Delhi held that the value of airport taxes and passenger service fee should not be included in the taxable value for computing Service Tax liability under Section 65(105)(zzzo) of the Finance Act, 1994. Relying on precedents like American Airlines v/s CST, the Tribunal concluded that these charges, collected from passengers and deposited with the airport authority, should not form part of the taxable value. Consequently, the Tribunal set aside the Service Tax demand, allowed the appeal by the assessee, and dismissed the appeal by the Revenue. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 19 Apr 2018 05:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200730 The Appellate Tribunal CESTAT Delhi held that the value of airport taxes and passenger service fee should not be included in the taxable value for computing Service Tax liability under Section 65(105)(zzzo) of the Finance Act, 1994. Relying on precedents like American Airlines v/s CST, the Tribunal concluded that these charges, collected from passengers and deposited with the airport authority, should not form part of the taxable value. Consequently, the Tribunal set aside the Service Tax demand, allowed the appeal by the assessee, and dismissed the appeal by the Revenue. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200730