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2013 (12) TMI 967 - AT - Service TaxDemand of service tax - Imposition of penalties under Section 76, 77 and 78 - Transportation of Goods by Air - Held that:- principal service involved in the present case is transportation of passengers by air. While rendering the services to passenger, his baggage is also transported free of cost within specified limits and the cost of transportation of baggage is included in the fare of transportation of the passenger by air. When the weight of the baggage exceeds the free allowance limits, they collect excess baggage charges from the passengers, and this does not mean that they are transporting goods by air. Transportation of baggage is not an individual or separate service, but it is a component of the principal service, and the principal service is transportation of the passenger by air - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - appellant had made out a strong prima facie case for complete waiver of pre-deposit. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeals - Stay granted.
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