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TMI Blog2024 (8) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent for the Assessment Years 2017-2018 to 2022-2023:- Sl. No. W.P.(MD) No. Date of the impugned Assessment Order Assessment Year 1 W.P.(MD) No.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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is collecting the amounts towards Passenger Services Fee (PSF) and User Development Fee (UDF) from the passengers along with Ticketing Charges and is paying the same directly to the Airport Authority of India. It is submitted that the amount that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the respondent. 11. There are shortcomings on the part of the petitioner for not giving proper informations to the department in a readable form. This is evident from the notice issued to the petitioner for the respective periods in Form GST DRC 01 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" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia, such service may be liable to tax in the hands of the petitioner under the provisions of the respective GST Acts and as per the Notifications issued by the Central Government under Section 9 of the respective GST Enactments. This would require a detailed consideration by the respondent. 14. If 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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