2016 (8) TMI 988 - AT - Service Tax

Valuation embarkation passenger in International Traffic - fuel surcharge administrative expenses passenger service fee airport tax Held that - The issue is already decided in number of identically situated appellant. The case referred is Lufthansa German Airlines vs. CST (Adjn), 2016 (6) TMI 581 - CESTAT NEW DELHI where after considering all the precedent decisions on the point, the orders of the lower authorities were set-aside. The amounts not required to be added appeal allowed decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the inclusion of fuel surcharge, administrative expenses, passenger service fee, and airport tax in the value of services provided to embarkation passengers in International Traffic. The decision was based on precedent cases, including Lufthansa German Airlines vs. CST (Adjn), New Delhi. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.