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2014 (8) TMI 786 - AT - Service TaxClassification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - Held that:- The reliance placed on the decisions of the hon'ble Madras High Court and this Tribunal, those decisions were rendered in a different context altogether and the issue of transaction between CRS companies and air travel agent was not one of the issues therein. It is a settled position in law that when the facts are different and distinguishable, the ratio of a decision cannot be blindly applied. The decision of the hon'ble apex Court in the case of Al Noori Tobacco products India Ltd. [2004 (7) TMI 91 - SUPREME COURT OF INDIA] refers - Therefore, we are prima facie of the view that the services rendered by the appellant would merit classification under ‘business auxiliary services' as defined in law. As regards the question of time-bar, this is both a question of fact and law and has to be examined in depth after going through the documents available on record, which can be conveniently dealt with at the time of final hearing of the appeal. The demand for the normal period would be ₹ 5.8 crore approximately. The appellant does not plead any financial hardship. In the absence of a prima facie and financial hardship, balance of convenience lies in ordering pre-deposit - stay granted partly.
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