TMI Blog2013 (12) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... d in convertible foreign currency and that the airlines do not have any office or establishment in India. Prima facie we are of the view that the issue involved in this case is covered by the judgment of the Tribunal in the case of Paul Merchants Ltd. (2012 (12) TMI 424 - CESTAT, DELHI (LB)) and accordingly the services being provided by the appellant to the foreign airlines have to be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provide the service of issuing air tickets to passengers for which they receive commission and on this commission they are paying the service tax. Beside this, they also receive 3% commission from the Airlines in respect of the ticket sold on flown basis, in their capacity as their general sales agents. The dispute in this case is as to whether the appellant are liable to pay service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994. This order of the Additional Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 27/11/12 against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri J.M. Sharma, Consultant, the learned Counsel for the appellant, pleaded that there is no dispute about the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant have strong prima facie case and hence requirement of pre-deposit of service tax demand, interest and penalty may be waive for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Govind Dixit, learned DR opposed the stay application pleading that the Tribunals judgment in the case of Paul Merchants Ltd. (supra) has not been accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the issue involved in this case is covered by the judgment of the Tribunal in the case of Paul Merchants Ltd. (supra) and accordingly the services being provided by the appellant to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules. Therefore, the appellant have a strong prima facie case and, hence, the requirement of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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