2014 (1) TMI 566

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.... For the Respondent : Shri Govind Dixit, DR PER : G Raghuram Heard. While considering the stay application we consider it appropriate to dispose of the substantive appeal itself, as we discern a fatal flaw in the impugned adjudication order. We therefore waive the requirement of pre-deposit and dispose of the appeal after hearing ld. Consultant Sh. R. Murlidharan for the appellant/ petitione....

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.... charges are transportation tax; customs user fee; migration user fee; aphis user fee; and passenger facility fee, collected by various authorities in United States and air passenger duty collected by Revenue and Custom Department; air passenger duty collected by Custom and Excise Department and passenger fee collected by the airport authorities of U.K. Passenger service fee collected by Airport A....

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....n application of mind to a claim of the assessee predicated upon a statutory rule, amounts to abdication of adjudicating responsibilities and derogates from the functional responsibilities of adjudication. The adjudication order is perverse and invites invalidation. 5. We therefore quash the order-in-original No. 190/GB/2012 dated 27.12.2010 passed by the Commissioner of Service Tax, New Delhi ....