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2014 (6) TMI 491 - AT - Service TaxWaiver of pre-deposit - tour operator service - domestic and international tour packages - export of services - valuation - Held that:- According to the table furnished by the petitioner the tax liability component on domestic tour packages (after including the amounts received towards air tickets) is Rs.2,28,643/-, on international tour packages (within the normal limitation period) Rs.2,06,116/- and penalty of interest thereon. - assessee directed to deposit Rs. 10 lakhs (Rupees Ten lakhs), to cover the prima facie liability of tax, interest and penalties on the aforesaid two components of the taxable service. - stay granted partly. Refund of excess pre-deposit - Revenue recovered Rs.29,53,000/-. High Court directed the revenue that it is willing to permit Revenue to retain 50% of the said amount provided Revenue refunds the balance of 50% i.e. Rs.14,76,500/- - Held that:- pursuant to the order of the Karnataka High Court [2013 (6) TMI 644 - KARNATAKA HIGH COURT], Revenue had refunded Rs.14,76,500/- to the assessee. In the light of our prima facie analysis of the petitioner's liability and the conditional order of pre-deposit and stay of further proceedings pursuant to the adjudication order, as mentioned earlier herein, we direct Revenue to refund to the assessee Rs.4,76,500/- within two weeks from the date of this order - Decided in favour of assessee.
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