TMI Blog2014 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us airlines. Ld. Consultant would rely upon the definition of airport services as enshrined in Section 65(105 )( zzm ) of Finance Act, 1994 and submit that these services i.e. ground handling services are to be provided by airport authorities or any person authorized by them. It is his submission that the appellant is not an airport authority nor has been authorized to provide such services. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit to hear and dispose the appeal. 3. Ld. Departmental Representative, on the other hand, would draw our attention to the provisions of the Airport Authority of India (General Management, Entry for Ground Handling Services) Regulations, 2000. He would draw our attention to the Regulation No.3, wherein it is specifically indicated that as regards ground handling, such services have to be ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is not authorized. He fairly submits that the decision of Larger Bench was stayed by Hon'ble High Court of Madras. 4. On careful consideration of the submissions made by both sides, we find that the issue involved in this case needs to be gone in detail in as much as the provisions of Section 65(105 )( zzm ) clearly indicate that the services provided by Airport Authority of India or any p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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