2024 (8) TMI 262

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.... case was proposed on four counts partial demand stands admitted and paid by the appellant as has been mentioned in the Show Cause Notice also and with respect to the remaining demand the issue stands already stands settled in favour of the appellant. Written synopsis has also been placed on record. It is also mentioned that the appellant was an international air carrier and their office in Delhi is no more existing. In view of the above mention of ld. DR and the continued absence of the appellant, we proceed to decide the appeal on merits. 2. We have heard ld. Departmental Representative. Perusing the written synopsis placed on record and perusing the record of the present appeal memo, we observe that the appellants were engaged in the ....

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....ions of its business and not towards providing of the taxable service as a service provider and for this reason the amount so collected is booked as a liability in their books of accounts which gets reduced when the payment is remitted to the airport authorities on whose behalf it has been collected. 5. It is coming out from the SCN that with respect to remaining two heads i.e Fuel and Insurance Surcharge an amount of Rs. 23,02,960/- has already been paid by the appellant alongwith the interest as is recording in para three of the SCN. However, none of the Adjudicating Authorities below have taken note of this amount and the demand on four of the heads has been confirmed. This observation itself is sufficient for us to set aside the impu....

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.... or outward air travel. The appellants are issuing tickets for such air travel, which in any case, cannot be performed unless the passengers enter and passes through the airports. 8. The Airport Authority fixed certain charges as passenger service fee. This is apparently for the services rendered to the passengers in the airport. The passenger pay such charges as part of the ticket. The appellants pleads that they are not rendering any service towards such fee. 9. During the course of argument, the appellants have, inter alia, submitted documents like invoices issued to the appellant by the Airport Authority, certificates issued by the Airport Authority to the effect that service tax on PSF collected by the appellant stand....