Service tax is required to be paid when the service is provided

CESTAT, NEW DELHI BENCH British Airways PLC v/s. Commissioner of Service Tax, New Delhi Final order no. st/a/412 of 2012-cus. APPEAL NO. ST/183 of 2009 MAY 31, 2012 ORDER Sahab Singh, Technical Member – This is an appeal filed by M/s. British Airways PLC- India Branch Office (hereinafter referred to as appellant) against order-in-original No. 80/VKG/2008 dated 19.12.2008 passed by Commissioner of Service Tax, New Delhi. They started collecting service tax on Fuel/Insurance charges w.e.f. 18.9.2007. It was also noticed by the department that they issued tickets prior to ...