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2015 (10) TMI 2227 - AT - Service TaxLiability of Service Tax Period from October, 2005 to September, 2012 Tour Operator Service and GSA Service Appellant contends that it is not liable to pay tax on tour operator service and GSA Service does not fall under BAS and same have offices in India not abroad Revenue contends that liability under tour operator services arise and GSA Service falls under BAS and same were given abroad Held That:- It is not prudent that pre-deposit in respect of demand pertaining to tour operator service is ordered - GSAs had responsibility of promoting the business of appellant and booking tickets for special train run by Rajasthan Tourism which fall under the purview of BAS - Pre-deposit of ₹ 2.75 crores with proportionate interest is required to be made under Section 35F and Section 83 of the Finance Act, 1994 within six weeks stay granted partly.
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