2024 (8) TMI 696

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....lowing Assessment Orders passed by the respondent for the Assessment Years 2017-2018 to 2022-2023:- Sl. No. W.P.(MD) No. Date of the impugned Assessment Order Assessment Year 1 W.P.(MD) No.12426/2021 03.04.2024 2017-2018 2 W.P.(MD) No.12427/2021 04.04.2024 2018-2019 3 W.P.(MD) No.12428/2021 05.04.2024 2019-2020 4 W.P.(MD) No.12429/2021 08.04.2024 2020-2021 5 W.P.(MD) No.12430/2021 08.04.2024 2021-2022 6 W.P.(MD) No.12431/2021 08.04.2024 2022-2023 3. By the impugned Assessment Orders, the demand that was proposed in the respective Show Cause Notices that preceded the impugned Assessment Orders has been confirmed. The details of the Notices in Form GST DRC ....

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....tain disputes with regard to availing of input tax credit by the petitioner for discharging its tax liability under the respective GST enactments. 6. It is submitted that the petitioner is collecting the amounts towards Passenger Services Fee (PSF) and User Development Fee (UDF) from the passengers along with Ticketing Charges and is paying the same directly to the Airport Authority of India. It is submitted that the amount that are collected towards Passenger Services Fee (PSF) and User Development Fee (UDF) are not liable to tax in the hands of the petitioner and it is taxable in the hands of the Airport Authority of India in terms of Circular No. 115/34/2019-GST [F.No.354/136/2019-TRU) dated 11.10.2019. 7. The case of the petitione....

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....he impugned Assessment Orders have been passed confirming the demand. 10. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 11. There are shortcomings on the part of the petitioner for not giving proper informations to the department in a readable form. This is evident from the notice issued to the petitioner for the respective periods in Form GST DRC 01 as detailed above. The petitioner compounded the case by not participating in the personal hearing and instead, gave certain informations through google drive link which was inaccessible or not readable and has thus suffered the impugned Assessment Orders. 12. Prima facie, the petitioner may no....

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....with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. 2.8 Accordingly, the airline acting as pure agent of the passenger should separately indicate actual amount of PSF and UDF and GST payable on such PSF and UDF by the airport licensee, in the inv....

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....t that are collected by the petitioner from the passengers through its General Sales Agents (GSAs) are taxable only in the hand of the Airport Authority of India. If any other separate charges were collected by the petitioner for acting as pure agent of Airport Authority of India, such service may be liable to tax in the hands of the petitioner under the provisions of the respective GST Acts and as per the Notifications issued by the Central Government under Section 9 of the respective GST Enactments. This would require a detailed consideration by the respondent. 14. If the petitioner has availed input tax credit on the service tax collected from the passengers towards Passenger Services Fee (PSF) and User Development Fee (UDF), the peti....