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2014 (2) TMI 1126 - AT - Service TaxWaiver of pre-deposit - applicant is providing Air Travel Agent Service. They utilized a software system developed by M.S. Galileo and M/s. Amedus during the course of providing the said service - Business Auxiliary Service - Held that:- Prime facie, the applicant activity appears to be marketing and promotion of services of M/s. Amedus and M/s. Galileo. It is seen that on an identical issue the Tribunal allowed the stay petition partly. The learned counsel for the applicant pleads that the demand is barred by limitation, which would be looked into at the time of final hearing of the appeal. As such, the appellant is directed to pre-deposit 25% of the tax - Conditional stay granted.
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