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TMI Blog2024 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... together to ascertain the monetary limit. The number of appeals to be filed by a litigant is not a choice but on the basis of the procedure rules. If each appeal filed by department though falls within monetary limit is to be considered on merits by clubbing the amount involved in all the appeals against a particular respondent, it would result in chaos and injustice as there would be no uniformity. If the appeals which fall within the monetary limit and which are above the monetary limit are to be clubbed and taken together on merits only, it would be injustice to the respondent when compared to a single appeal filed by department on the same issue against another assessee in which amount involved is less than Rs.50 lakhs. To avoid such a situation, in our view, the litigation policy has to be given effect to - these four appeals fall within the monetary limit for appeals to be filed by Department before Tribunal. Classification of service - main contention put forward by Revenue is that the services are provided inside the airport and therefore would fall within the definition of Airport Services as under Section 65 (105) (zzm) of the Finance Act, 1944 - HELD THAT:- There is noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. The definition of Airport Services as under Section 65 (105) (zzm) of the Finance Act, 1994 was adverted to by the Ld. A.R. It is submitted that Airport Services means any service provided to any person by Airport Authority or any person authorized by it, in an airport or civil enclave . In the present case, the airliners had assigned the work of washing the napkins/glass cloth, table cloth/trolley linen, head set cover etc. to the respondent and accordingly, the respondent had collected these items from the airliners. Respondent transported these items to the premises of dry cleaner for dry cleaning and then inspected the same after the dry cleaning to ensure the high quality of services to the airliners. The respondent collected the said items from the premises of dry cleaner and transported it to the airport and delivered the same to the airliners. The activity of collecting and delivering of such items form the airport to the dry cleaner and back would fall under the definition of Airport Services . No one can enter the airport or its enclave, without a valid authorization or permission by the airport authority. The permission given by the airport authority is nothing b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Manasa Srinivasan appeared for the respondent. The findings of the adjudicating authority was relied by the Ld. Counsel for the respondent to submit that the original authority has correctly analyzed the issue and held that the respondent is not liable to pay service tax on amounts received for laundry services for the period prior to 1.7.2012. The definition of Airport Service is attracted only when the services are rendered to any person by airport authority or any person authorized by airport authority in an airport or civil enclave. The CBEC vide circular dt. 17.09.2004 has clarified that services provided in an airport or civil enclave to any person by Airports Authority of India or a person authorized by it or by any other person having charge of management of an airport are taxable under this category. The original authority has held that the appellant not being airport authority and not the person authorized by it or having charge of management or control of airport, cannot be said to be providing Airport Services. After the introduction of negative list, the classification of services have been given away with. For this reason, the original authority confirmed the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave to prioritize the interest of justice. It is the mandate for the Courts to see that none shall be condemned unheard and that none shall be pre- judicially affected. The Courts/Adjudicating Authorities have to see whether any Circular/Instruction of the department is sufficient enough to fulfil the requisite interest of justice in the given set of circumstances. 7. Now reverting to the facts of the present case, we observe that the present appeal is with respect to one among 30 Bills of Entry arising out of common Master Bill of Lading which got split into various House Bills pertaining to the same Respondent-Assessee. Thus, it is clear that all the Bills of Entry pertain to one importer for import of same commodity i.e. Aluminium Scrap imported more or less during the same period/time. 5.1 On perusal of the circular with regard to litigation policy, we do not find any intention on the part of Board to consider that the amount involved in all the appeals filed by the department has to be added together to ascertain the monetary limit. 6. In the present case, the SCNs are issued for different periods against the same assessee. The Order-in-Original though is a common order is sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs. To avoid such a situation, in our view, the litigation policy has to be given effect to. The decision relied upon by Ld. A.R in the case of Century Metal Recycling Pvt. Ltd. (supra) is with regard to Customs law and also taking into consideration the probable fraud that might occur in such imports. There is no such situation in the present case. For these reasons, the said case is not applicable to the facts of this case. 7. The Circular F. No. 390/Misc/163/2010-JC, dated 26.12.2014 clarifies that the monetary limit has to be decided with regard to the amount involved in each appeal. There cannot be any clubbing of amounts of different appeals on the same issue. The circular reads as under : Instruction F. No. 390/Misc/163/2010-JC, dated 26.12.2014 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Monetary limit for filing appeal in the Tribunal/Courts - Regarding. Your attention is invited to Instruction of even number dated 20.10.2010[2010 (259) E.L.T (T3)] modified vide Instruction dated 17.8.2011 (2011 (270) ELT (T27)] by which the Board had fixed monetary limits below which appeal shall not be filed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file more than one appeal against the said Tribunal order, then each appeal shall be subject to the monetary limit prescribed. 5. There is no change in the monetary limits prescribed by the Board. 6. The above clarification may be taken note of while processing appeals before the Tribunal and Courts. Difficulties faced, if any, may be brought to the notice of the Board. 7.1 We have no hesitation to hold that these four appeals fall within the monetary limit for appeals to be filed by Department before Tribunal. Hence Appeal Nos.ST/40700 to 40703/2017 are dismissed on monetary limit. 8. The amount involved in appeal ST/40699/2017 is above Rs.60 lakhs. Both sides have argued on the merits of the matter. The main contention put forward by the Ld. A.R is that the services are provided inside the airport and therefore would fall within the definition of Airport Services as under Section 65 (105) (zzm) of the Finance Act, 1944. The said definition has already been referred to above. There is nothing in the definition which says that the services provided in relation to airlines would also be covered in the definition. The definition says that the services provided by Airport Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of Airport Services . However, subsequent to amendment the scope of airport services was enlarged and post amendment, service provided, whether it is by authorization or otherwise, covered under the definition of Airport Services. This clarification makes it clear that prior to amendment, if a person provides the services in the Airport, it must be authorized by Airport Authority, else the same will not be covered under Airport services. The ld. Commissioner in his findings made it very clear that the respondent of services does not fall under airport services. The findings of the impugned order are reproduced below : 7. I have gone through the records of the case and submissions made it the grounds of appeal. The issue involved here is whether the services offered by the appellants to M/s. Jet Airways (I) P. Ltd. for providing various ground services, such as housekeeping, loading/unloading of cargo, aircraft cleaning, provision of ground service equipments and arranging for manning of ground transportation fall under the category of Airport services. The period involved in this case is between 10-9-2004 to 30-4-2005. During this period, the definition of Airport Service ..... 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