2010 (8) TMI 584

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..... , for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - Heard both sides on the applications for waiver of pre-deposit of Rs. 56,26,235/- together with interest and penalties of Rs. 50 lakhs under Section 78 and Rs. 200/- per day or 2% of the tax determined per month, whichever is higher, starting with the first day after .....

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..... rlines to collect the PSF from passengers and remit the same to the AAI. The assessees have made out a strong prima facie case for total waiver as they do not provide or render any service to passengers, while it is only a service provider (or in some cases, service recipient) who is liable to pay Service tax. In this view of the matter, we dispense with pre-deposit and stay recovery of the amount .....

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