TMI Blog2011 (3) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... at they had made ground arrangement/accommodation, site seeing etc. and these services are classifiable as “Tour Operator Service”, prima facie delivery and handling of itinerary is part of tour operator service - Decided against the assessee by way of direction to deposit 25% of demand - ST/383-384/2010 - 346-347/2011 - Dated:- 7-3-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected towards delivery/handling of itinerary under Section 65(115) of the Finance Act, 1994 which covers Tour Operator Services and on income from cancellation of issued air tickets, under the category of Air Travel Agent s services . 2. Prima facie, the assessees have promoted or marketed insurance mediclaim policy of M/s. TATA AIG Insurance Co. and therefore have prima facie rendered Busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax demand in each case within a period of four weeks from today and on such deposit, predeposit of balance tax, interest and penalty shall stand waived and recovery thereof stayed pending the appeals. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without prior notice. 4. Compliance is to be reported on 2-5-2011. (Operative part of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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