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2013 (11) TMI 647 - CESTAT NEW DELHIDemand of service tax - Business auxiliary service - Section 65(19) - Held that:- service tax registrant for providing the taxable Air Travel Agent service and was remitting service tax on the income received from airlines and bona fide believed that the income received from travel agents does not constitute income from any taxable service nor was it liable to be classified as BAS. Challenge is also to invocation of the extended period of limitation for passing the order of assessment - Prima facie case not in favour of assessee - Stay granted partly.
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