No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]

By Shabna Rahim - On October 30, 2023 2:00 pm - 2 mins read

No Service Tax - Service Tax - Passenger Service Fee - Service Fee - Airport Tax - CESTAT - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is leviable on passenger service fee (PSF) and Airport Tax which are not includible in the assessable value of services. Lufthansa German Airlines, the appellant assessee is related to the includability of passenger service fees and airport…

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