2014 (9) TMI 34 - AT - Service Tax

Waiver of pre-deposit of service tax - charge for excess baggage - transportation of goods by air service - Held that - As the Co-ordinate bench of Bombay in the case of Kingfisher Training & Aviation Services Ltd. (2010 (9) TMI 327 - CESTAT, NEW DELHI) waived the pre-deposit of dues which were confirmed on the same ground. Respectfully, following the above decision, the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeals - Stay granted.

Summary

Issues Involved:
Application for waiver of pre-deposit of service tax on excess baggage charges - Comparison of decisions in similar cases - Applicability of service tax on transportation of goods by air service - Precedents from different benches - Recurring nature of the issue for foreign airlines - Listing for regular hearing.

Analysis:
The judgment addresses the issue of an application for waiver of pre-deposit of service tax by an Applicant, concerning excess baggage charges, which were confirmed due to the Applicant's liability to pay service tax under the transportation of goods by air service. The Applicant cited a stay order in a similar case involving Kingfisher Training & Aviation Services Ltd., where the pre-deposit of dues was waived. On the other hand, the Revenue relied on a decision from the Delhi Bench in the case of Jetlite (India) Ltd., where the assessee was directed to deposit a part amount of the confirmed service tax.

The Co-ordinate bench of Bombay, in the case of Kingfisher Training & Aviation Services Ltd., had previously waived the pre-deposit of dues confirmed on the same ground. Following this precedent, the present judgment also waived the pre-deposit of dues and stayed the recovery during the pendency of the appeals, thereby allowing the stay petition. The judgment recognized the recurring nature of the issue concerning foreign airlines and directed the Registry to list the appeal for regular hearing along with other related appeals on a specified date.

This detailed analysis of the judgment highlights the comparison of decisions in similar cases, the application of service tax on transportation of goods by air service, the significance of precedents from different benches, the specific consideration of the issue's recurrence for foreign airlines, and the directive for listing the appeal for regular hearing. The judgment's comprehensive approach ensures a fair and consistent application of legal principles in addressing the waiver of pre-deposit of service tax in the context of excess baggage charges.