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TMI Blog2014 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for waiver of pre-deposit of an amount of Rs.48,71,157/- confirmed as Service Tax liability under the category of Airport service, Business Auxiliary Service, Tour Operator service, interest thereof and penalties under Sections 76, 77 and 78 of Finance Act, 1994. 2. Heard both sides at length, on the Stay Petition. The issue involved in this case is regarding taxability of the services rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his submission that there is nothing on record to show that they were authorized by concerned airport authority for providing these services. He would submit that the judgment in the case of M/s Velji P. & Sons (Agencies) Pvt. Ltd. [2007 (8) STR 236 (Tri- Ahmd )] and M/s Aspinwall & Co. Ltd. [2011 (21) STR 257 (Tri-Bang)] would squarely cover the issue in their favour . It is his further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inconceivable as to how a person can be allowed to do the ground handling services in an airport without any authorization from Airport Authority of India. It is also his submission that the decisions relied upon by the appellant in the case of M/s Velji P. & Sons (Agencies) Pvt. Ltd. (supra) and M/s Aspinwall & Co. Ltd. (supra) were referred to Larger Bench in the case of Western Agencies wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 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 the appeal. 5. Accordingly, application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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