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TMI Blog2017 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ther person other than Government - While we note that any amount collected from the passenger specifically identified for the particular service, to be rendered by other than the appellants, are not to be included in the gross value, it is necessary to establish with documentary evidence the background of such fee or taxes, legal term of contractual obligation to collect and pay the amount on actual basis. These documentary evidences are not forthcoming in the present appeal - appeal dismissed - decided against appellant. - Service Tax Appeal No. 1335/2011 - ST/A/52137/2017-CU[DB] - Dated:- 1-3-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Sanjay Jain, CA Shri Anil Makhija, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive of service tax. He set aside the penalties imposed on them, invoking provisions of Section 80. 2. Ld. Counsel appearing on behalf of the appellant submitted that they are not contesting the tax liability on fuel and insurance surcharge collected from the passengers. He submitted that the appellants have paid ₹ 13,64,299/- towards tax liability on this account along with the interest of ₹ 2,56,282/- on 31.08.2008 i.e. even before issurance of show cause notice. However, the appellants are contesting the includibility of passenger service fee and airport taxes in the taxable value for the purpose of calculating service tax. He submitted that these charges /taxes are collected by the Airlines on behalf of the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contested by the appellant. The only point of contest is the includibility or otherwise of PSF and other airport taxes in the value. Before proceeding further with the case, we have to record that specific question seeking clarifications were put to the ld. Counsel for the appellant when the case was heard on 31.01.2017. He has been advised to support the claims made by the appellants with documentary and corroborative evidence. However, no such submission has been made despite of giving extended period of time. As such, we are proceeding with the case based on the records available in the file. The PSF and other taxes were claimed to have been collected by the appellant as per the directions of the Airport Authorities. Despite of specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 130/-. It is also seen that the Airport Authority of India, who are managing many international airports in India have issued note on tariff structure. It is clearly mentioned therein that the passenger service fee is excluding service tax. The service tax at the applicable rates will be paid by the Aircraft Operator in addition to above charges. 5. Ld. Counsel for the appellant submitted a part of Passenger Air Tariff, General Rules, 2010. It is submitted that this is the mandate for the members of IATA. The said compilation indicates country-wise taxes and fee to be paid by the Airlines. While we note that any amount collected from the passenger specifically identified for the particular service, to be rendered by other than the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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