9911796707
TMI Blog2017 (12) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... e - reliance placed in the case of M/s. American Airlines Versus C.S.T., Delhi [2016 (7) TMI 92 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - Appeal No. ST/507/2011, ST/53717/2015 [DB] - Final Order No.58567-58568/2017 - Dated:- 19-12-2017 - Shri S.K. Mohanty And Shri V. Padmanabhan, JJ. Shri Manish Aggarwal Puneet Aggarwal, Advocate for the appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rican Airlines V/s CST [ 2016 (45) STR 226 (Tri.Del)]. 4. On the other hand, the LD. DR appearing for the Revenue relied on the Final Order No. ST/A/412/2012-CUS dated 31/05/2012 passed by Tribunal in the case of British Airways PLC V/s CST, New Delhi to state that value of airport taxes and passenger service fee should be included in the taxable value for the purpose of computation of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed to have paid the same with interest. We also note that the issues relating to passenger service fee and airport taxes was the subject matter of several judgments of CESTAT including Lufthansa German Airlines v. CST, New Delhi (supra) and Continental Airlines Inc. v. CST, Delhi (supra) wherein it has been held that no service tax is payable on these charges because these charges are not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the impugned order confirming the Service Tax demand should not stand for judicial scrutiny. Accordingly, after setting aside the impugned order, we allow the appeal filed by the assessee-appellant and dismiss the appeal filed by the Revenue. 8. Both the appeals are disposed of accordingly. (Order dictated and pronounced in open court.) (V. Padmanabhan) S.K.Mohanty Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
