2014 (8) TMI 887

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....R) For the Respondent : None PER : P R Chandrasekharan 1. The appeal and stay petition are directed against Order-in-Appeal No. 15 dated 10/01/2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai. Vide the impugned order, the learned appellate authority has confirmed the service tax demand of Rs. 2,70,249/- in respect of "manpower supply services" rendered dur....

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.... "airport services" both prior to and with effect from 01.06.2005 and, therefore, setting aside of the service tax demand of Rs. 5,42,512/- for the period prior to 01.06.2005 is incorrect in law. Therefore, he pleads for grant of stay. 3. None represented the respondent despite notice nor any adjournment has been sought. 4. Service tax in India prior to 2012 was selective in scope of levy an....

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....l as for cargo and passenger handling such as security, transit facilities, landing charges, terminal navigation charges, parking and housing charges and route navigation facility charges. It would be on the gross amount chargeable by AAI or other such authorized person. Thus, charges such as royalty, license fees etc. collected by AAI from other service providers at the airport such as ground han....