2024-VIL-1071-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Demand under “Airport Service” - Monetary limit for filing appeals - Respondents are engaged in the business of in-flight catering services to various airlines. Based on intelligence, show cause notices were issued proposing to demand short paid service tax under the category of "Airport Service" on the amounts received for food and beverages services as well as laundry services provided to various airlines- The original authority set aside the demand on amounts in respect of food and beverages services, but confirmed the demand for the period post-1.7.2012 on the amounts received for laundry services. The department filed appeals against the order setting aside the demand for laundry services prior to 1.7.2012 - Whether the laundry services provided by the respondents would fall under the definition of "Airport Services" under Section 65(105)(zzm) of the Finance Act, 1994 for the period prior to 1.7.2012 – HELD - the definition of "Airport Services" under Section 65(105)(zzm) clearly states that the services have to be rendered by the Airport Authority or any person authorized by it in an airport or civil enclave. In the present case, the respondents are not authorized by the Airport Authority to provide laundry services - mere permission to enter the airport premises does not mean an authorization to provide service. Therefore, the order of the original authority setting aside the demand for laundry services prior to 1.7.2012, is sustained – Revenue appeals are dismissed - Whether the appeals filed by the department in respect of four appeals where the amount involved in each appeal is less than Rs.50 lakhs, are maintainable – HELD - With regard to the four appeals (ST/40700-40703/2017) where the amount involved in each appeal is less than Rs.50 lakhs, as per the litigation policy and the CBEC circular, each appeal has to be considered based on the monetary limit involved in that particular appeal, and there cannot be a clubbing of the amounts involved in all the appeals. Accordingly, these four appeals are dismissed on the ground of monetary limit.
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