9911796707
TMI Blog2017 (12) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... course of investigation - Held that: - issue came up before the Tribunal in the case of American Airlines vs. CST, Delhi [2016 (7) TMI 92 - CESTAT NEW DELHI], where it was held that Mere omission to give correct information is not suppression of facts unless it was deliberate and that an incorrect statement cannot always be equated with wilful mis-statement - penalty set aside. Appeal dismissed - decided against Revenue. - Service Tax Appeal No.1330 of 2011 - Final Order No.58477/2017 - Dated:- 18-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri R Khanna, DR for the Appellants Shri Akhil Gupta, Advocate for the Respondent ORDER Per: (Dr.) Satish Chandra The presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors at any Airport. Further, the PSF has been charged in terms of Aircraft Rules, 1937, wherein Rule 88 of the said Rules, authorize the licensee to collect fees to be called as Passenger Service Fee from the embarking passengers at such rates as the Central Government may specify, and is also liable to pay for security component to any Security Agency designated by the Central Government for providing the security service. We find that the said tax has been collected by the appellant and same has been shown separately on the tickets. Therefore, the appellant has complied with the condition of Rule 6 of Service Tax (Determination of Value) Rules, 2006 and the same are not includable in the assessable value of service provided by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to fuel surcharge. We have perused the show cause notice also and find that the allegation of wilful suppression of taxable value has been made essentially on the ground that the appellant did not include the fuel surcharge, PSF and airport taxes in the assessable value and failed to file correct ST-3 returns (meaning that the assessable value shown in the ST-3 returns did not include the PSF and airport taxes and fuel and insurance surcharge). The show cause notice does not even remotely bring out as to how it was a wilful act to evade service tax and the airline was aware that the same were includible in the assessable value. As stated earlier, PSF and airport taxes are not held includible in the assessable value by CESTAT and in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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