Custom, Excise & Service Tax Tribunal
M/S.United Airlines vs Cst, New Delhi on 6 December, 2016
IN THE CUSPTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing/Decision:06.12.2016
Service Tax Appeal No.1673/2011-DB
(Arising out of Order-in-Appeal No.174/ST/DLH/2011 dated 16.08.2011 passed by the Commissioner (Appeals), Central Excise, Delhi-I)
M/s.United Airlines Appellants
Vs.
CST, New Delhi Respondent
Appearance:
Rep. by Shri R.P. Puri, CA for the appellant. Rep. by Shri R. Khanna, DR for the respondent. Coram: Honble Shri S. K. Mohanty, Member (Judicial) Honble Shri B. Ravichandran, Member (Technical) Final Order No.56106/2016 Per S.K. Mohanty:
In this case, service tax demand alongwith interest and penalties were confirmed on the ground that the appellant did not pay the service tax on Passenger Service Fee (PSF) and Airport Taxes collected from its passengers.
2. Ld. Consultant appearing for the appellants submits that the issue is no more res integra being decided by the Tribunal in the case of the appellant itself by Final Order No.52192 of 2016 dated 26.05.2016.
3. Ld. DR, on the other hand, reiterates the findings of the impugned order.
4. On going through the order dated 26.05.2016, we find that by relying on the decision in the case of Lufthansa German Airlines Vs. CST, New Delhi- 2016 TIOL 1086 CESTAT- DELHI and Continental Airlines Inc Vs. CST 2015 TIOL-1481-CESTAT- Delhi, this Tribunal, in the case of appellant, has held that no service tax is payable on the PSF and Airport taxes since these charges are not includible in the assessable value.
5. In view of the above, we do not find any merit in the impugned order and allow the appeal in favour of the appellant.
[order dictated and pronounced in the open court] (S.K. Mohanty ) Member (Judicial) ( B. Ravichandran ) Member (Technical) Ckp.
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