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2015 (10) TMI 2227 - CESTAT NEW DELHILiability of Service Tax – Period from October, 2005 to September, 2012 – Tour Operator Service and GSA Service – Appellant contends that it is not liable to pay tax on tour operator service and GSA Service does not fall under BAS and same have offices in India not abroad – Revenue contends that liability under tour operator services arise and GSA Service falls under BAS and same were given abroad – Held That:- It is not prudent that pre-deposit in respect of demand pertaining to tour operator service is ordered - GSAs had responsibility of promoting the business of appellant and booking tickets for special train run by Rajasthan Tourism which fall under the purview of BAS - Pre-deposit of ₹ 2.75 crores with proportionate interest is required to be made under Section 35F and Section 83 of the Finance Act, 1994 within six weeks – stay granted partly.
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