2023 (10) TMI 1167

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....irport taxes collected from passengers in the assessable value for computation of service tax. Department was of the opinion that service tax is payable on the same andthree show-cause notice dated 23.04.2009,23.04.2010 and 21.04.2011 to that effectwere issued to the appellants and a demand of Rs. 6,28,72,273/- was confirmed along with interest and penalties vide impugned Order dated 30.07.2012. 2. Ms. Ashwini Chandrasekaran, learned Counsel for the appellants, submits that the issue is no longer res integra having been decided in their favour in their own case and in other cases. She relies on the following cases: Austrian Airlines- 2020 (35) GSTL 213 (Tri. Del.) and 2017 (7) GSTL 379 (Tri. Del.) Air Astana- 2018 (10) ....

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....uch ticket, issued to the passengers." We find that Airport Tax has been collected by the appellant 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 rates as the Central Government may specify, and is also liable to pay for security component to any Security Agency designated by the Central Government for providing the security service. We find that the said tax has been collected by the appellant and ....