2018 (4) TMI 847

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....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 of "Transport of Passenger embarking in Indi....

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....as 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 subjected the levy of service tax inasmuch as....

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....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 the airport authority and is not providing any tax....