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2014 (1) TMI 565 - CESTAT MUMBAIWaiver of pre deposit - Demand of service tax - airport services - ground handling services - Held that:- services provided by Airport Authority of India or any person authorized by it are only taxable under the category of airport service. Prima facie, we find that the adjudicating authority as well as investigating authority has not brought on record anything to come to a conclusion that the appellant was authorised by any airport authority. At the same time, we find that the appellant has deposited an amount of approximately Rs.24 lakhs during the pendency of the appeal before first appellate authority. We consider the said amount as enough deposit to hear and dispose the appeal - Stay granted.
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