2025 (8) TMI 172

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....eriods 2007-08 to 2011-12 and 2012-13, demanding service tax on the Excess Baggage Charges (EBC) collected from the passengers and discount received by them from Airport Authority of India on prompt payment of Passenger Service Fee (PSF); extended period was invoked in the show cause notice dated 17.04.2013; the original authority vide Order-in-Original dated 31.03.2016 confirmed demand of service tax of Rs.68,98,630/- raised vide above show cause notices; on an appeal, learned Commissioner (Appeals) vide impugned order dated 30.09.2016 affirmed the Order-in-Original. Hence, this appeal. 2. Ms. Priyanka Rathi, learned Counsel for the appellants, submits that the issue is decided against the appellants and therefore, the appellant is contes....

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.... Adani Gas Ltd Adani Gas Ltd -- 2017 (356) ELT 2017 (356) ELT 54 (Guj.)54 (Guj.) Teena Gupta Teena Gupta -- (2025) 27 CENTAX 79 (Tri. Del.)(2025) 27 CENTAX 79 (Tri. Del.) Kingfisher Airlines Ltd. Kingfisher Airlines Ltd. -- 2015 (40) STR 1159 (T) 2015 (40) STR 1159 (T) upheld in Jet Airways (I) Ltd. upheld in Jet Airways (I) Ltd. -- 2017 (48) STR 2017 (48) STR J42 (SC)J42 (SC)  International Merchandising Co. LLC International Merchandising Co. LLC -- (2022) 1 (2022) 1 CENTAX 31 (SC)CENTAX 31 (SC)  Maruti Suzuki India Ltd Maruti Suzuki India Ltd -- (2024)(2024) 22 CENTAX 112 22 CENTAX 112 (Tri. Chd.)(Tri. Chd.) British Airways British Airways -- 20142014--TIOLTIOL--979979--CESTATCESTAT--DELHIDELHI Uniworth Textile....

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....can be seen from the letter dated 02.07.2007 submitted by the appellants and the fact acknowledged by the Department vide letter dated 18.07.2007. It can be seen that the appellant has informed the Department about the commission/ discount on PSF availed by them from AAI. In case of EBC, the appellants have followed the directions of the Revenue. Under the circumstances, we find that extended period cannot be invoked as no suppression, mis-declaration etc. with intent to evade payment of duty cannot be alleged. 5. Moreover, we find that the issue is interpretational in nature and going by this reason also, extended period cannot be invoked as held in a catena of judgments. We find that the Tribunal in the case of Kingfisher Airlines Ltd. (....