2016 (6) TMI 581

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..... v Gupta, Authorized Representative (Jt. CDR) Per. Archana Wadhwa :- The appellant is engaged in providing transport of passengers services by Air embarking in India for International Journey and were duly registered with the Service Tax Department for payment of service tax. As the appellant were issuing tickets for the air journey to be undertaken by their customers, the said tickets also refle .....

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..... DEL.. Its stand held that the airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the purpose of levy of service tax. By following the said decision of the Tribunal, the service tax demand against the present assessee for the earlier period raised on the same grounds was set aside by t .....

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