9911796707
TMI Blog2024 (8) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident from the notice issued to the petitioner for the respective periods in Form GST DRC 01. The petitioner compounded the case by not participating in the personal hearing and instead, gave certain informations through google drive link which was inaccessible or not readable and has thus suffered the impugned Assessment Orders. The amount that are collected by the petitioner from the passengers through its General Sales Agents (GSAs) are taxable only in the hand of the Airport Authority of India. If any other separate charges were collected by the petitioner for acting as pure agent of Airport Authority of India, such service may be liable to tax in the hands of the petitioner under the provisions of the respective GST Acts and as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12426/2021 03.04.2024 2017-2018 2 W.P.(MD) No.12427/2021 04.04.2024 2018-2019 3 W.P.(MD) No.12428/2021 05.04.2024 2019-2020 4 W.P.(MD) No.12429/2021 08.04.2024 2020-2021 5 W.P.(MD) No.12430/2021 08.04.2024 2021-2022 6 W.P.(MD) No.12431/2021 08.04.2024 2022-2023 3. By the impugned Assessment Orders, the demand that was proposed in the respective Show Cause Notices that preceded the impugned Assessment Orders has been confirmed. The details of the Notices in Form GST DRC 01A, Show Cause Notices in Form GST DRC 01 and Personal Hearing Notices are given below:- Sl.No W.P. (MD) No. Date of Notice in Form GST DRC 01A Date of SCN in Form GST DRC 01 Date of Reply of the petitioner in Form GST DRC 06 Personal Hearing Notices 1 12426/21 03.04.2024 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are collected towards Passenger Services Fee (PSF) and User Development Fee (UDF) are not liable to tax in the hands of the petitioner and it is taxable in the hands of the Airport Authority of India in terms of Circular No. 115/34/2019-GST [F.No.354/136/2019-TRU) dated 11.10.2019. 7. The case of the petitioner is that the Show Cause Notices that preceded the impugned order, did not mention any of the ingredients for invoking larger period of limitation under Section 74 of the respective GST enactments, 2017. That apart, it is submitted that the petitioner was not also issued with the Notices in Form GST ASMT-10. 8. The petitioner has replied to the respective Notices and has enclosed the copy of the invoices, based on which, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 as detailed above. The petitioner compounded the case by not participating in the personal hearing and instead, gave certain informations through google drive link which was inaccessible or not readable and has thus suffered the impugned Assessment Orders. 12. Prima facie, the petitioner may not be liable to pay tax on such Passenger Services Fee (PSF) and User Development Fee (UDF) as the petitioner is requested to collect these amounts for the Airport Authority of India as its agent . As such, these amounts cannot be taxed in the hand of the petitioner in the light of the Circular No. 115/34/2019-GST [F.No.354/136/2019-TRU) dated 11.10.2019 issued by the Ministry of Finance, Department of Revenue, Tax Research Unit, Government of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account. 2.8 Accordingly, the airline acting as pure agent of the passenger should separately indicate actual amount of PSF and UDF and GST payable on such PSF and UDF by the airport licensee, in the invoice issued by airlines to its passengers. The airline shall not take ITC of GST payable or paid on PSF and UDF. The airline would only recover the actual PSF and UDF and GST payable on such PSF and UDF by the airline operator. The amount so recovered will be excluded from the value of supplies made by the airline to its passengers. In other words, the airline shall not be liable to pay GST on the PSF and UDF (for airport services provided by airport licensee), provided the airline satisfies the conditions prescribed for a pure agent under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has availed input tax credit on the service tax collected from the passengers towards Passenger Services Fee (PSF) and User Development Fee (UDF), the petitioner would be liable to reverse the same. This aspect also needs to be re-examined by the respondent. 15. Considering the fact that the issue is common for all the Assessment Years, and considering the fact that there is no clarity either at the Show Cause Notice or in the respective impugned Assessment Orders, this Court is inclined to quash the respective impugned Assessment Orders and remit the case back to the respondent to pass fresh orders on merits. 16. The impugned Assessment Orders which stand quashed shall be treated as Addendum to the Show Cause Notices in DRC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
