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TMI Blog2014 (8) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... : P R Chandrasekharan 1. The appeal and stay petition are directed against Order-in-Appeal No. 15 dated 10/01/2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai. Vide the impugned order, the learned appellate authority has confirmed the service tax demand of Rs. 2,70,249/- in respect of "manpower supply services" rendered during June to September, 2005 and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 01.06.2005 and, therefore, setting aside of the service tax demand of Rs. 5,42,512/- for the period prior to 01.06.2005 is incorrect in law. Therefore, he pleads for grant of stay. 3. None represented the respondent despite notice nor any adjournment has been sought. 4. Service tax in India prior to 2012 was selective in scope of levy and all activities were not taxed, but only taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curity, transit facilities, landing charges, terminal navigation charges, parking and housing charges and route navigation facility charges. It would be on the gross amount chargeable by AAI or other such authorized person. Thus, charges such as royalty, license fees etc. collected by AAI from other service providers at the airport such as ground handling, security, common user terminal services e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are collecting Service Tax on these services rendered in the Airport as these are not taxable services otherwise. On the same logic, supply of manpower services cannot be taxed prior to 01.06.2005 under the category of Airport Services.
5. Thus, the Revenue has not made out a case for grant of stay. Therefore, the stay petition is dismissed as devoid of merits.
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