2018 (4) TMI 847

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....ndu Amar(Consultants) Present for the Respondent : Mr. Amresh Jain, DR ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is a branch office in India of British Airway, United Kingdom, headquartered in London. The appellant is a service provider, registered with the service tax Department. The main service provided by the appellant during the period of dispute was o....

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....rges, the impugned order dated 08.05.2014 has confirmed the Service Tax demand of Rs. 5,99,89,825/- alongwith interest and also imposed penalties under Section 76 , 77 of the Finance Act, 1994. 2. The ld. Consultant appearing for the appellant submitted that the passenger fee, user development fee, Development charges collected in the tickets and remitted to the airport authorities will not be ....

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....to pay service tax on the taxable value of service received from the passengers for international journey by air. The other charges namely, PSF, User Development Fee, Other Development Charges etc. were collected by the appellant on behalf of the airport authorities and Government and the same were also paid to the said authorities. Since the appellant is the intermediary between the passenger and....