2017 (12) TMI 1550

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....ppellant. Shri Sanjay Jain, AR for the Respondent. ORDER: S.K. Mohanty :- 1. The issues involved in both these appeals are identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Inclusion of value of airport taxes/ passenger service fee, while calculating tax on "Transportation of Passengers embarking in India for International j....

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....of Service Tax liability. 5. Heard both sides. 6. We find that in the case of American Airlines (supra) relied on by the Advocate, the Tribunal has adequately dealt with the issue and concluded that passengers service fee and airport taxes collected from the passengers were deposited with the airport authority/ licensee and accordingly, the same should not be included in the taxable value fo....

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.... are not includible in the assessable value. Indeed CESTAT judgment in the case of British Airways PLC v. CST, New Delhi (supra) cited by Revenue was taken note of and distinguished by CESTAT judgment in the case of Lufthansa German Airlines v. CST, New Delhi (supra) by observing inter alia that the judgment in the case of British Airways PLC v. CST, New Delhi (Supra) had taken support of Rule 5 (....