2018 (4) TMI 1144

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.... For the Respondent : Mr.Sanjay Jain, D.R. ORDER Per : S. K. Mohanty The appellant herein, is engaged in operating airlines and is providing taxable service under the category of "Transport of Passengers Embarking in India for International Journey by Air Service", classified under Section 65 (105) (zzzo) of the Finance Act, 1994. In this case, the Department has confirmed the Service ....

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....r. 4. Heard both sides and perused the records. 5. We find that the issue arising out of the present dispute is no more open for any debate, in view of the decisions relied on by the appellant. This Tribunal in those decided cases has held that the P.S.F. and Airport Taxes should not be considered as a part of the taxable service provided by the appellant. The relevant paragraphs in the case....

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....4 which empowers the authority to charge fees for the amenities given to the passengers and visitors at any Airport. Further, the PSF has been charged in terms of Aircraft Rules, 1937, wherein Rule 88 of the said Rules, authorise the licensee to collect fees to be called as Passenger Service Fee from the embarking passengers at such rates as the Central Government may specify, and is also liable t....

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....hi (supra). Moreover, as per the exemption Notification No. 12/2010 dated 12.02.2010, statutory taxes charged by any government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. 8. In view of the above analysis, we hold that Passenger Service Fee (PFS) and Airport Tax are not includable....