2018 (4) TMI 1187

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....ikas Khandelwal, Advocate for the appellant Sh. G. R. Singh, AR for the respondent ORDER Per: Justice ( Dr. ) Satish Chandra The present appeal is filed against the Order-in-Original No. 09/AKJ/CST/2014 dated 31.03.2014 passed by the Commissioner, Service Tax, New Delhi. 2. Brief facts of the case are that the appellant is engaged in operating airlines and providing taxable service ....

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....ribunal in the case of Turkish Airlines (F. O. No. 51112/2018 dt. 05.03.2018) where it was observed that - "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....

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....ellant as per Section 22 of Airport Authority of India Act, 1994 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 ra....

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....e decision in the case of Continental Airlines vs. CST, New Delhi (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....