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2013 (10) TMI 485 - CESTAT NEW DELHITransport of goods by aircraft - Waiver of Pre-Deposit – Notification No.29/2005 – Held that:- Revenue assesses the liability in respect of the taxable service specified under Section 65 (105)(zzn) of the Act - The petitioner contended that since under the Customs Act, goods transported outside the territory of India constitute export, baggage of the passengers must be considered as goods since they were carried beyond India to overseas destinations and would constitute export goods falling within the realm of the Notification No.29/2005-ST - Prima Facie case was in the favour of Assessee – Lesser amount of Pre-deposits was ordered to be made – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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