TaxTMI 
TaxTMI 
2017 (9) TMI 715
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....nder Finance Act, 1994. 2. The facts of the case are that appellant is an Airlines and engaged in transportation of passengers within India as well as outside India. As per the applicable regulations, the appellant collects Passenger Service Fee (PSF for short) from the passengers undertaking domestic journey and Airport Tax for the passengers undertaking international journey. The appellant collected PSF in terms of Rule 88 of the Air Craft Rules, 1937 read with the Ministry of Civil Aviation instructions permitting the Airport Authority to collect these charges. Airport taxes are levied by the respective authority of the country to which the international journey takes place. Both the PSF and Airport Tax collected by the appellant are re....
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.... that this Tribunal in the case of Airport Authority of India vs. CST 2015 (39) STR 35 (Tri.), has categorically declared that PSF is liable to service tax in the hands of the Airport authority and it is towards the services provided by it and therefore, service tax is not payable by the appellant. He further submitted that in the case of Airport Authority of India (supra) it has been submitted that PSF and Airport tax are Revenue of the airport authority and liable to tax in their hands, therefore the same cannot be again made liable in the hands of the appellant. Therefore, if the service tax is charged in the hands of appellant, it will amount to double tax on the same service. Therefore, the impugned order is to be set-aside on this gro....
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....icates country-wise taxes and fee to be paid by the Airlines. While we note that any amount collected from the passenger specifically identified for the particular service, to be rendered by other than the appellants, are not to be included in the gross value, it is necessary to establish with documentary evidence the background of such fee or taxes, legal term of contractual obligation to collect and pay the amount on actual basis. These documentary evidences are not forthcoming in the present appeal. Further, we also note that reliance placed by the appellant on the decided cases can be of help in the present case only when the facts are established. We also note that any claim for exclusion on the basis of acting as pure agent can be mad....
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....the same is dismissed." 7. The appellant is relying on Rule 6 of the Service Tax (Determination of Value) Rules, 2006, which has been amended with effect from 22.02.2010 which reads as under:- "Rule 6. Cases in which the commission, costs, etc., will be included or excluded. (2) Subject to the provisions contained in sub-Rule (1), the value of any taxable service, as the case may be, does not include- (v) the taxes levied by any Government on any passenger travelling by air, if shown separately on the ticket, or the invoice for such ticket, issued to the passengers." We find that Airport Tax has been collected by the appellant as per Section 22 of Airport Authority of India Act, 1994 which empowers the authority to charge fees for the ....