2009 (2) TMI 720

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..... . ORDER The appellants are required to pre-deposit Service Tax of Rs. 96,70,136/- besides Education Cess of Rs. 1,93,401/-, penalty @ 200/- per day under Section 76 and equal penalty under Section 78. Interest under Section 75 has also been demanded. The appellants were carrying on activities under various categories of services to Air Passengers and were duly registered with the Central Excise .....

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..... (1) Royalty charges collected from M/s. Air India for ground handling (2) Royalty charges collected from M/s. Thomas Cook for providing exchange facilities. (3) Royalty charges collected from M/s. Atlas Jewelry for duty free gold sale. B. Licence fee on : (1) Advertising (2) Cargo Agents building (3) Car park (4) For space (5) From shops (6) For garbage disposal (7) Restauran .....

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..... to pre-deposit higher amount to safeguard the Revenue's interest. 4. We have carefully considered the submissions and we notice that in the assessee's own case, this Bench has directed the assessee to partially deposit an amount of Rs. 10,00,000/- as against Service Tax of Rs. 74,21,527/- plus Education Cess of Rs. 1,48,431/- besides penalties of like sum. In view of similar order existing and t .....

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