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2013 (9) TMI 106

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.... ORDER Per Justice G. Raghuram: Service tax of Rs.1,09,83762/- plus interest and penalties as specified were confirmed by the adjudication order dated    13.12.1012 for having provided Business Auxiliary Service in respect of airlines tickets purchased from GSA/IATA. In respect of tickets purchased from directly airlines, the petitioner as a registrant for the taxable travel agency se....