No Service Tax on Passenger Service Fee & Airport Tax

Lufthansa German Airlines Vs Commissioner of Service Tax (CESTAT Chandigarh)  Introduction: In a recent judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed the issue of whether passenger service fees and airport taxes collected from passengers should be included in the assessable value for the computation of service tax. The case, M/s Lufthansa German Airlines versus the Commissioner of Service Tax, dealt with the Department’s contention that service tax should be levied on these fees and taxes. Multiple show-cause notices were issued to the a...