2009 (2) TMI 720

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....a Koka, SDR, for the Respondent. 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 ....

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.... are reproduced herein below :- A. (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 ....

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.... put to terms inasmuch as they have been directed to pre-deposit 10% of the confirmed amounts. He agrees to pre-deposit Rs. 20,00,000/-. 3. The learned SDR submits that the amounts are huge and therefore, they should be directed 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....