Applicability of Service Tax on collection of passenger service fee by airlines on behalf of AAI

CESTAT, BANGALORE BENCH Kingfisher Airlines Ltd. Versus Commissioner of Central Excise STAY ORDER NO. 543 OF 2012 MISC. ORDER NO. 240 OF 2012 APPLICATION NO. ST/STAY/1149/2010 & ST/COD/134 OF 2010 APPEAL NO. ST/1936 OF 2010 MARCH 26, 2012 ORDER P.G. Chacko, Judicial Member The appeal is delayed by 84 days and the appellant has prayed for condonation of this delay. On a perusal of the averments contained in the COD application, we note that the officer of the company who was in-charge of Taxation & Finance had resigned and was relieved of his duties in June 2010, that h...