TMI Blog2014 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... t has filed this application for waiver of pre-deposit of demand of tax of Rs.3,23,097/- along with interest and penalty of equal amount. The issue involved in this case is as to whether the applicant is liable to pay service tax on receipt of IATA commission from various airlines for the disputed period. The learned counsel submits that the entire demand of tax is barred by limitation. She also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The jurisdictional divisional officer shall verify the amount already said to have been deposited and if it is found that the applicants have not deposited the amount of Rs.1,23,366/- earlier, then the applicants are directed to pre-deposit the entire amount of tax. They shall deposit the amount within a period of six weeks and report compliance on 23.5.2013. Subject to above compliance, pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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