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TMI Blog2013 (10) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... side the territory of India constitute export, baggage of the passengers must be considered as goods since they were carried beyond India to overseas destinations and would constitute export goods falling within the realm of the Notification No.29/2005-ST - Prima Facie case was in the favour of Assessee – Lesser amount of Pre-deposits was ordered to be made – upon such submission rest of the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.47,04,128/- plus interest and penalties including penalty amount equivalent to the service tax liability, under Section 78 of the Act was determined by the adjudication order dated 17.9.2010. The adjudication order stood confirmed by the order-in-appeal dated 9.8.2012. The liability is assessed in respect of the taxable service specified under Section 65 (105)(zzn) of the Act. This provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas destinations and would constitute export goods falling within the realm of the Notification No.29/2005-ST. 3. In the facts and circumstances of the case, we find a prima facie case in favour of the assessee. In the circumstances, we consider appropriate to direct the petitioner/appellant to deposit Rs.24 lakhs (rupees twenty four lakhs) along with the proportionate interest as a condition fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order which was however reversed by the Commissioner (Appeals); in the circumstances, there is no justification for Revenue to have initiated proceedings for the subsequent period. We are not persuaded that the earlier decision of the Commissioner (Appeals) would constitute a bar on Revenue to initiate proceedings for levy and collection of service tax for the subsequent period. This content ..... X X X X Extracts X X X X X X X X Extracts X X X X
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