2014 (1) TMI 565

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....d 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 rendered....

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....t 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 subm....

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....s 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 where....