2017 (1) TMI 663

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....t, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 09.08.2012 passed by the Commissioner (Appeals), Central Excise, Delhi, confirming service tax demand of Rs. 47,04,128/- alongwith interest and penalty on the ground that the appellant has recovered excess baggage charges from passengers, which is taxable under the service category of "Transfer of Goods by Air Se....

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....ellant has relied on the decision of this Tribunal in the case of Kingfisher Airlines Ltd. vs. Commissioner of Service Tax, reported in 2015 T.I.O.L. 2329 (CESTAT-Mum.). 3 Shri Govind Dixit, the ld. D.R. appearing for the respondent reiterated the findings recorded in the impugned order. 4. Heard both sides. The issue involved in the present case for consideration by the Tribunal is, as to whet....