2014 (9) TMI 34

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....ner (AR) JUDGMENT Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax which are confirmed on the ground that applicants are charging for excess baggage which is nothing but goods hence liable to pay service tax under the transportation of goods by air service. 3. Applicant relied upon the stay order passed in the case of King....