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2013 (12) TMI 565 - AT - Service TaxStay application - Service to airlines - Penalty u/s 76, 77, 78 - Held that:- Taxability of the commission which the appellant receive as GSA from the foreign airlines whom they represent in India and whose products are being marketed by them. There is also no dispute that the commission is being received in convertible foreign currency and that the airlines do not have any office or establishment in India. Prima facie we are of the view that the issue involved in this case is covered by the judgment of the Tribunal in the case of Paul Merchants Ltd. (2012 (12) TMI 424 - CESTAT, DELHI (LB)) and accordingly the services being provided by the appellant to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules. Therefore, the appellant have a strong prima facie case and, hence, the requirement of pre-deposit is waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal - Stay granted.
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