9911796707
TMI Blog2023 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... wn case in [ 2017 (9) TMI 715 - CESTAT CHANDIGARH ] 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 v. CST, New Delhi [ 2015 (7) TMI 1079 - CESTAT NEW DELHI ]. Moreover, as per the exemption Notification No. 12/2010, dated 12-2-2010, statutory taxes charged by any Government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. Thus, Passenger Service Fee (PFS) and Airport Tax are not includible in the assessable value of the services provided by them. Therefore, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Narinder Singh, learned Authorized Representative for the Department reiterates the findings of the impugned order and submits that though, this Bench has decided the issue in favour of the appellants, an appeal has been filed by the Department before the Hon ble Apex Court who have issued notice and directed to tag the same with Civil Appeal No.3239 of 2015 filed by Austrian Airlines. 4. Heard both sides and perused the records of the case. We find that the issue is no longer res integra having been decided in favour of the appellants in their own and in the cases of other airlines wherein the facts are identical. We find that this Bench in appellant s own case cited above observed as follows: 7. The appellant is relying on Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, as the impugned period is, post 27-2-2010 and the said 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 v. CST, New Delhi (supra). Moreover, as per the exemption Notification No. 12/2010, dated 12-2-2010, statutory taxes charged by any Government on Air passengers would be excluded from the taxable value for the purpose of levy of tax and therefore, the service tax is not payable by the appellant. 8. In view of the above analysis, we hold that Passenger Service Fee (PFS) and Airport Tax are not includible i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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