2019 (5) TMI 256

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....ces of "Transport of Passengers Embarking in India for International Journey by Air" services along with other services to its clients. The appellant is registered with Service Tax Department under the category of "Transport of Goods by Air" [under Section 65(105) (zzn) of the Finance Act, 1994 (hereinafter referred to as 'Finance Act')] and holds Central Excise Registration No TMPAR3202GST001. In the impugned order, the learned adjudicating authority has confirmed the demand against the appellant raised by demand cum Show Cause Notice No. 124/DIV-1/2014-15 dated 20.5.2014, amounting to Rs. 69,47,956/- along with Education Cess and Higher Secondary Education Cess and interest thereon under the provisions of Finance Act. The adjudicating aut....

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....this Tribunal vide final Order No. 57798- 57803/2017 dated 10.11.2017 in the case of M/s. Royal Jordanian Airlines and others vs. CST, Delhi. The relevant extract of the above judgment is reproduced below: "5. We have heard both the sides and perused the appeal record. We note that on the issue of tax liability on the charges collected by the airlines as PSF and other taxes, the Tribunal had occasion to examine the same issue in respect of various international airlines. As rightly pointed out by the appellants that in the case of Continental Airlines order dated 02/07/2015 (2015 - TIOL - 1481 - CESTAT - DEL), Lufthansa Airlines, order dated 31/03/2016, KLM Royal Dutch Airlines order dated 04/08/2016, United Airlines order dated 06....

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....rovides for Authority to charge fee, rent, etc. The Authority may with the previous approval of the Central Government charge fee or rent for providing various services in the airport. These services may be in the nature of landing, parking of aircrafts, air flight services, amenities given to the passengers, etc. In effect, these charges are with reference to facilities provided by the Airport Authority to the operators of Airlines in connection with their operation or to the passenger, which in any case, is also relatable to their travel. In other words, the persons availing the facilities in airports are the passengers, who are in the process of either inward or outward air travel. The appellants are issuing tickets for such air travel, ....