9911796707
TMI Blog2018 (4) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed - decided in favor of appellant. - S.T. Appeal No. 53246 of 2014 with S.T. Misc No. 50434/2016 - Final Order No.51342/2018 - Dated:- 10-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Vikas Khandelwal, Advocate for the appellant Sh. G. R. Singh, AR for the respondent ORDER Per: Justice ( Dr. ) Satish Chandra The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 2. With this background, we heard Sh. Vikas Khandelwal, ld. Counsel and Sh. G. R. Singh, ld. AR appearing for the Revenue. 3. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Turkish Airlines (F. O. No. 51112/2018 dt. 05.03.2018) where it was observed that - 5. We find that the issue aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) the taxes levied by any Government on any passenger travelling by air, if shown separately on the ticket, or the invoice for such ticket, issued to the passengers. We find that Airport Tax has been collected by the appellant as per Section 22 of Airport Authority of India Act, 1994 which empowers the authority to charge fees for the amenities given to the passengers and visitors at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id issue has been examined by this Tribunal in the appellant s own case wherein this Tribunal has made it clear that these charges are not to be included in the assessable value of the services provided by the appellant relying on the decision in the case of Continental Airlines vs. CST, New Delhi (supra). Moreover, as per the exemption Notification No. 12/2010 dated 12.02.2010, statutory taxes ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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