TMI Blog2008 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have paid the service tax, then Airport Authority of India was eligible to take the entire amount of tax as credit and the whole thing is Revenue neutral exercise – Prima facie a strong case of appellant - stay granted - ST/129/2008 - ST/153/2008-(PB), - Dated:- 5-5-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri S.S. Gupta, CA, for the Appellant. Shri R.K. Ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Authority of India has paid service tax on the entire amount as cargo handling services; both the services rendered by AAI and the services rendered by appellant fall under the same category; the service charges received by them from AAI is part of the service charges received by AAI from the airlines; the services rendered by the appellant is in the nature of input services to the services rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, then Airport Authority of India was eligible to take the entire amount of tax as credit and the whole thing is Revenue neutral exercise. They have not paid service tax because of the then prevailing instructions of the Board according to which when the main contractor pays the tax the sub-contractor need not pay the tax. 4. We have carefully considered the submissions and find prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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