2009 (6) TMI 890

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....for the Respondent. ORDER This stay petition is directed against wavier of the pre-deposit of the following amounts : (1) Service Tax of Rs. 37,24,545/- (2) Service tax of Rs. 1,00,592/- (3) Service tax of Rs. 90,575/- (4) Penalty of Rs. 200/- per day or 2% of the tax not paid whichever is higher. 2. Heard both sides and perused the records. Learned counsel submits that the demand of servic....

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....es of x-raying baggages being a statutory requirement, it is also not taxable at the hands of applicant. 4. Learned JCDR submits that amount which has been charged for passenger charges is for handling charges for non-accompanied baggage. She would submit as regards the third issue, the tax liability is towards "Renting out of premises". 5. We have considered the submission made at length by bot....