2012 (6) TMI 722

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..... rlines - Held that:- As the applicants have no choice but to collect this PSF on behalf of AAI as per the reference to Ministry of Civil Aviation and they are bound to do collection of PSF for AAI, the activity undertaken by the applicant covers under ‘Business Support Service' and are not liable to pay service tax under ‘Business Auxiliary Service'- complete waiver of pre-deposit of the demands

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..... om the passenger along with fares in respect of tickets sold by the passenger; that the PSF was passed on to the AAI and therefore this service of collecting PSF on behalf of the AAI. The latter entity was paying collection charges to the airlines, but these airlines were not discharging the service tax on collection charges so received by them from the AAI despite their such service attracting se .....

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..... are paying service tax on the same from that date. Therefore, it is contended that the show-cause notice issued on 15.06.2007 for the period July 2003 to May 2007 is not sustainable. 3. Heard the ld. Counsel for the applicant and perused the records. 4. Prima facie we are of the view that the activity undertaken by the applicant covers under 'Business Support Service'. Therefore, they are not l .....

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