2012 (7) TMI 284

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..... f India (IAAI) and remitting it to IAAI - They had not included these amounts collected from the passengers, in the value of their services – Held that:- As per Section 67 of the Finance Act, 1994, the value of any taxable service shall be the gross amount charged by the service provider for such service provided or to be provided. The amount in question is not paid for the services provided by th .....

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..... for arrival and departure and this amount is also paid to the International Airport Authority of India. They had not included these amounts collected from the passengers, in the value of their services and paid service tax because it was not part of the value of services rendered by them. Revenue was of the view that without the service extended by International Airport Authority of India for lan .....

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..... s remitted to IAAI. In the case of Airport Taxes, their contention is that this is statutory levy which does not form part of their revenue. 3. The Learned AR for the Revenue submits that any payment made by the passengers to the airlines in relation to service rendered to the passengers should be considered as a part of the value of service and in this case, there is no dispute that passenger s .....

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