https://www.taxtmi.com/caselaws?id=773621 CESTAT New Delhi allowed the appeal, setting aside the demand raised under section 73A of Finance Act, 1994. The appellant collected 13% airport authority levy from clients for food and beverage sales, paying VAT on these transactions. The Tribunal held that section 73A applies only when amounts are collected representing service tax, which was not the case here. The appellant collected VAT and AAI levy, not service tax, on food and beverage invoices. Since no evidence showed collection of amounts representing service tax, the demand under section 73A could not be sustained. The Tribunal also noted that service tax and VAT are mutually exclusive on the same transaction. Consequently, penalties were also set aside as the underlying demand failed. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773621 CESTAT New Delhi allowed the appeal, setting aside the demand raised under section 73A of Finance Act, 1994. The appellant collected 13% airport authority levy from clients for food and beverage sales, paying VAT on these transactions. The Tribunal held that section 73A applies only when amounts are collected representing service tax, which was not the case here. The appellant collected VAT and AAI levy, not service tax, on food and beverage invoices. Since no evidence showed collection of amounts representing service tax, the demand under section 73A could not be sustained. The Tribunal also noted that service tax and VAT are mutually exclusive on the same transaction. Consequently, penalties were also set aside as the underlying demand failed. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773621