2018 (4) TMI 1144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in, 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 Tax demand on Passenger Service Fee (PSF) a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 of Lufthansa German Airlines (supra) are extracted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gers 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 to pay for security component to any Security Agency designated by the Central Gover....