2015 (2) TMI 434

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.... Suchitra Sharma, DR ORDER Per Mr. Ashok Jindal : Before dealing with the stay application, we have gone through the order dated 19.11.2014. On the said date, Revenue took the objection that the appeal filed by the applicant is beyond the period of limitation, therefore, the appeal is non-maintainable. The matter was argued at length on the same day and this Tribunal observed that having ....

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....2004, levy of service tax came on the activity of Airport Services, litigation was going on between the Airport Authority of India (AAI) and Service Tax Department whether on the services provided at airport are taxable or not and the applicant was not allowed by AAI to collect the service tax. Therefore, the applicant did not collect the service tax during the period 10.09.2004 to 01.03.2005. As ....

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....osit. The first appellate authority has confirmed the demand, which was levied by the adjudicating authority. 4. Ld. counsel for the applicant submits that there was a dispute of levy of service tax during the impugned period. Therefore, under bona fide belief they are not liable to pay the service tax. In these circumstances, the extended period of limitation is not invokable. He also submits ....

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....tted that on merits, it is an admitted fact that during the impugned period, applicant was received the payments and are liable to pay service tax. It is further submitted that the dispute between the AAI and the Service Tax Department has nothing to do with the liability of the applicant to pay the service tax. Therefore, the applicant be directed to make the pre-deposit at this stage. She furthe....