TaxTMI 
TaxTMI 
2016 (7) TMI 1077
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....p; Custom Duty Fee (YC) x. International Transportation Tax (US). xi. Aphis User Fee xii. Federal Inspection Fee (XY). xiii. Security Fee xiv. Facility charge (XF) xv. Canada Air Security Charge (CA) xvi. Japan Consumption Tax (JP). xvii. Domestic Passenger Facility Charge (HJ). xviii. Airport Imination Fee (SQ). xix. Singapore Departure Tax (SG) and xx. Other charges. 2. The appellant contended as under: a) The total in column No. 7 ( service tax to be paid) in chart annexed as Annexure A to the show cause notice is wrong inasmuch as against the total shown as Rs. 6,20,48,923/- the correct total comes to only Rs. 6,16,52,181/as a result of which differential service tax in Col.9 of the said Annexure would be correspondingly reduced. b) There was no liability for paying service tax on the appellant as the show cause notice was issued to M/s Japan Airlines and not to the appellant, namely M/s Japan Airlines International Co. Ltd. and no demand can be confirmed without show cause notice. The Advocate cited the judgment of the High Court of Delhi dated 8.2.2012 in Income Tax Appeal Nos. 07, 2, 3, 4, 5....
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....ity MN Passenger Service Charge Mongolia Airports Authority TW Airport Service Charge -Intl Chinese Taipei Taiwan Sung Shan Airport DQ Security Charge Finland Airport Authority QH Embarkation Fee Egypt Civil Aviation Authority EQ Service Charge Egypt Cairo Airport Authority FI Passenger Fee (International) Finland Civil Aviation Administration RN Passenger Service Charge Netherlands Ministerie Van Verkeer waterstaat GB Air Passenger Duty (APD) United Kingdom HM Customs & Excise FR Airport Tax France Direction Generale del' Aviation Civile BW Departure Tax Botswana Department of Civil Aviation QX Passenger Service Charge - Intl France Paid to Airport Paris Group xw Airport Tax Poland Poland Airport Head Office CJ Security Service Charge Netherlands Dutch Air orts vv Noise Charge Netherlands Dutch Civil Aviation , Netherlands TW Airport Service Charge - Intl Chinese Taipei Taiwan Sung Shan Airport AE Pas....
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.... Ltd. vs. UOI-2014 (36) STR 37 (Cal.). (h) The observation in para 37.1 of the impugned order that the appellant failed to get the service tax registration amended for incorporating the services of 'transport of passengers embarking in India for international journey by air service' within 30 days from 1.5.2006 is incorrect as is evident from amended Registration Certificate copy placed at page 60 of the appeal paper book in terms of which this amendment was carried out on 26.5.2006. (i) Gujarat High Court in the case of Raval Trading Company vs. C.S.T. 2016 (42) STR 210 (Gu.)has held that penalty under Section 76 and 78 are mutually exclusive. (j) Fee and taxes are not includible in the assessable value in term of the judgment of the Delhi High Court in Intercontinental Consultants & Technocrats Pvt. Ltd. vs. UOI - 2013 (29) STR 9 (Del.). 3. Ld. A.R. for Revenue (per contra) pleaded as under: a) The appellant did not point out any mistake in the calculation or in the said Annexure A at the time of adjudication by the primary adjudicating authority. b) The appellant was req....
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....ial proceedings, deduction can not be allowed in the absence of documentary evidence. Further, jurisprudentially speaking service tax has to be paid with reference to the money received against 'sale of tickets' and subsequent refund on account of cancellation may entitle the appellant for refund subject to meeting various stipulations relating thereto including the principles of unjust enrichment. In these circumstances, computation of service tax on the basis of gross receipt does not suffer form any legal infirmity. However it is a fact that there is a totaling mistake in column (7) and even if the mistake was not pointed out at the time of primary adjudication a factual mistake cannot be brushed aside and has to be taken into account. It is seen that actual total of column (7) comes to 6,16,52,181/- as against Rs. 6.20,48,923/- shown in the Annexure and this would equivalently and directly impact the differential amount of S.T. shown in column 9 of the Annexure. 5. The components on which demand of service tax has been confirmed are enumerated at serial Nos. (ii) to (xx) above. The appellant has given plausible explanation that the charges mentioned at Sl. No.(v) to (x....
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....Airlndia, Air India Building 13th Floor, Nariman Point Mumbai-400 021 Subject:- Service tax on transport of passengers embarking in India for international journey by air service - Regarding. Please refer to your letter dated September 04, 2007, regarding inclusion of YQ and YR component in taxable value of service provided by aircraft operator to passenger embarking India for international journey [section 65(105)(zzzo) of the finance Act, 1994]. 2. As per section 67 of the finance Act, 1994, value of a taxable service shall be the gross amount charged by the service provider for the service provided and includes any amount received towards the taxable service before, during or after provision of such service. Provisions relating to determination of the value of taxable services contained in Service Tax (Determination of Value) Rules, 2006 to clear and unambiguous. As explained by you, YQ and YR charges are integral part of the consideration received for the services provided. Method of vivisecting may not be of any relevance as long as the amount is in the nature of the consideration paid for the service provided. The legal status has been explained in person duri....
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....ainst such services provided along with the details of service tax paid. The details were sought separately for the tickets sold/issued and used during the period 1.5.06 to 31.3.2007 and tickets sold/issued prior to 1.5.06 but used during the period 1.5.06 to 31.3.07. 3. However, no details were provided by the assessee. The assessee vide letter dated 30.8.07 was informed that a meeting on the issue would be held in Service Tax Commissionerate, Delhi on 10,9,07 and a proforma was also supplied to them to send the information. They were again requested to supply the requisite information vide letter datd 13.9.2007. Vide letter dated 9.10.07, the assessee informed that they were in process of preparing the data and would be submitting the same very soon. 4. However, neither reply from the assessee nor any data/details/information was received from the assessee. The assessee vide letter 17.1.08, was again requested to supply the details up to 30.9.07. They were further requested to expedite the details vide letters dated 20.2.08, 5.3.08 and 1.4.08. 4.1 On 1.4.08, Shri Ritesh Gupta, Assistant Manager Administration & Finance, submitted a compact dis....
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....itation period and the burden is on Revenue to prove allegation of wilful mis-statement. The onus is not on the assessee to prove its bona fides. In the case of CCE Vs. Chemphar Drugs Liniments [2002-TIOL-266-SC-CX], the Supreme Court held that something positive other than mere inaction or failure on the part of the assessee or conscious or deliberate withholding of information when assessee knew otherwise, is required before it is saddled with the liability the extended period. In the case of Continental Foundation Jt. Venture vs. CCE, Chandigarh-l [2007 (216) ELT 177 (SC)], Supreme Court went to the extent of ruling the mere omission to give correct information is not suppression of facts unless it was deliberate and that an incorrect statement cannot always be equated with wilful mis-statement. In the light of the jurisprudence analyzed above, when the appellant did not supply the information it was required to supply and which the Department was within its right to ask for and asked for repeatedly, it clearly amounts to suppression of facts. Consequently the extended period is rightly invocable in this case. As the extended period has been held to be invocable the judgment in ....