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TMI Blog2009 (5) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Skylift Cargo Pvt. Ltd. has filed this application for waiver of pre-deposit of an amount of Rs. 18,16,017/- being service tax found to be due from them under the category 'Business Auxiliary Service' (BAS) during the period 1-7-2003 to 31-3-2006, applicable interest on the above amount and penalty of Rs. 19 lakhs imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt on published fare for the transport of cargo allowed to the appellants which was only notional. The appellants illustrated the error in the computation of tax demanded in the impugned order with the following example:- (Amount in Rupees) (a) Published fare 1,00,000 (b) Discounted fare to cargo agent 60,000 (c) Gross margin available to skylift (a-b) 40,000 (d) Offer price to shippe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003-S.T., dated 25-4-2003. In any case tax was not due on the discount allowed by the airlines from the published fare but with reference to the commission received by the cargo agent. In support of the claim that the discount allowed by various airlines could not be treated as part of the commission subject to service tax, the appellants rely on a decision of the ITAT in the case of Singapore Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as held by the ITAT in the decision cited. We also find considerable force in the submission that tax is not leviable on the impugned services as the services pertained only to export of cargo. In the circumstances pending consideration of the highly contentious issues involved, at the final hearing stage, we waive pre-deposit of the adjudged dues and stay recovery thereof till the disposal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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