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2015 (10) TMI 2226 - AT - Service TaxLiability of Service Tax – Demand made for outbound tours, booking of air ticket of overseas clients, advertisement agency service, CRS/GDS and denial of abatement of 67% - Held That:- Demand in relation to outbound tours is not sustainable – Decision made in case of Cox and Kings India Ltd. [2013 (12) TMI 1024 - CESTAT NEW DELHI] followed. Demand pertaining to booking of air tickets for overseas clients not liable to service tax as clients were based abroad and payment was received in foreign exchange – Decision made in the case of B.A. Research India Ltd. [2009 (11) TMI 213 - CESTAT, AHMEDABAD] followed - Demand for advertisement agency service already remitted. Regarding CRS/GDS – Decision made in the case of Riya Tours and Travels [2010 (7) TMI 774 - BOMBAY HIGH COURT] followed wherein pre-deposit of 25% of demand pertaining to normal period of one year was ordered. Demand for denial of abatement under Notification No. 1/2006 is covered in the case of Punj Lloyd [2015 (10) TMI 2294 - CESTAT NEW DELHI] which took note of case of Nicholas Piramal (India) Ltd. [2009 (8) TMI 224 - BOMBAY HIGH COURT]. Pre-deposit of ₹ 4.5 crores would meet the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994 - Stay granted partly.
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