2010 (8) TMI 584

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..... of India (AAI) for the security and maintenance services provided by AAI to passengers using respective airports in India and it is the AAI which has created a charging mechanism requiring the airlines to collect the PSF from passengers and remit the same to the AAI. Held that: the strong prima facie case for total waiver as they do not provide or render any service to passengers, while it is o .....

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..... on 76 of the Finance Act, 1994 for the period Jan 08 to Sept 08 confirmed against the assessees herein who are engaged in operating international airlines from India to various international destinations, and who are registered with the Service Tax Commissionerate, Chennai for Air Transport of Passengers Embarking for International Travel service. The demand arises as a result of holding that th .....

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