2014 (12) TMI 458

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.... Spl Counsel JUDGEMENT Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of service tax, interest and various penalties confirmed against them by way of impugned orders. 2. Brief facts of the case are that the applicants are a Company who is responsible for managing the entire operations of CSI Air Port at Mumbai. Apart from other charges the applicants charges development fe....

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....l appearing on behalf of the applicant submits that the development fee collected by them were not in the nature of service as held by the Hon'ble Apex Court in the case of Consumer Online Foundation & Ors vs. UOI - 2011 (5) SCC 360 and collection of development fee from the passengers was struck down by the Hon'ble Apex Court holding that the fees being really in the nature of a tax and i....

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....cted has been paid to the Revenue. The learned Sr. Counsel has also filed an affidavit certifying that the applicant has not made any provision for the development fee in the Escrow Account maintained by them. In these circumstances, he prays for waiver of pre-deposit of the entire amount of service tax, interest and penalties imposed on the applicants. 5. On the other hand, the learned Spl. Coun....

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....ving the element of service tax on account of providing service to the departing passengers. He further submits that as the applicants themselves have taken the plea on the same issue before the Hon'ble Apex Court that these development fees is on account of service provided using airport therefore, they are required to pay service tax. 6. Considered their submissions. 7. Levy of development....