M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER
ITA/514/2018HC Karnataka14 Dec 2021
Bench: S.SUJATHA,S VISHWAJITH SHETTY
Section 260
capital items and
specifications thereof are laid down by the
Government/Bureau of Civil Aviation Security
(BCAS). As stated above, PSF is levied under Rule
88 of the Aircraft Rules, 1937 and covers security
component as well as facilitation. While the fee is
collected by the licensee of the airports, i.e., the
airport operator, through the airlines, the security
component thereof
