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TMI Blog2017 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... rred, the matter is being remanded back to the adjudicating authority. In such de novo proceedings, in case it is ascertained that all the tax liabilities except that relating to Passenger Service Fee has been paid by the appellant along with interest thereon, there shall be no further tax liability in respect of these proceedings. Penalty - Held that: - there was sufficient cause for the appellant's failure to discharge their tax liabilities. Another mitigating factor is that the appellants have paid up the entire tax liability as admitted by them along with interest, before the issue of the show cause notices. Keeping all these aspects in mind, we are of the considered opinion that imposition of penalty would be an overkill, for which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication, vide the impugned order dt. 29.10.2009, the adjudicating authority confirmed the service tax demand of ₹ 49,44,107/- and ₹ 6,82,128/- i.e. total of ₹ 56,26,235/- with interest thereon. The amounts paid up by appellant were appropriated. Penalty of ₹ 50 lakhs was imposed under Section 78 of the Finance Act, 1994. Hence these appeals. 3. Today, when the matter came up for hearing, on behalf of appellant, Ld. Counsel Shri Harish Bindumadhavan made the oral and written submissions which can be summarised as under : (i) The issue of taxability of Passenger Service Fee is no longer res integra and that it has been decided in their favour in a spate of decisions. Ld. Advocate cites the following Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of other taxes as stated by them during the hearing. 5. Heard both sides and have gone through the facts. The controversy concerning taxability of Passenger Service Fee collected by the airlines from the passengers in their air ticket has indeed been set to rest in the case laws adduced by the Ld. Advocate. Hence there can be no service tax liability on the quantum of 'passenger service fees' collected by the appellant under this head. However, from the annexures/worksheet attached to both the SCNs and the impugned order, the tax liability has not been calculated item wise and only a consolidated taxable income and tax liability has been indicated. For this reason, it is not able to ascertain from the record as to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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