TMI Blog2014 (6) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service. - stay granted partly. Refund of excess pre-deposit - Revenue recovered Rs.29,53,000/-. High Court directed the revenue that it is willing to permit Revenue to retain 50% of the said amount provided Revenue refunds the balance of 50% i.e. Rs.14,76,500/- - Held that:- pursuant to the order of the Karnataka High Court [2013 (6) TMI 644 - KARNATAKA HIGH COURT], Revenue had refunded Rs.14,76,500/- to the assessee. In the light of our prima facie analysis of the petitioner's liability and the conditional order of pre-deposit and stay of further proceedings pursuant to the adjudication order, as mentioned earlier herein, we direct Revenue to refund to the assessee Rs.4,76,500/- within two weeks from the date of this order - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived in Indian rupees from customers. Eventually, after due process, issuance of a Show Cause Notice; receiving response from the assessee and consideration of the same, the impugned adjudication order was passed. 4. The assessee provided the taxable service tour operator service by way of international tour packages during 2007-2008 to 2009-2010 apart from providing domestic tour packages. Audit of the assessee's records revealed that the assessee was claiming abatement of 75% of the value received from the taxable service under Notification No. 1/2006-ST dated 1.3.2006 as amended by Notification No. 38/2007-ST dated 23.8.2007; that the assessee failed to add the value received in respect of air tickets to the gross value; was cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations and was thus not assessable to service tax. The adjudicating authority in our view and prima facie rightly concluded that since the assessee has received payments for providing international tour packages in Dubai, Hongkong, Malaysia, Singapore, Thailand, Srilanka, Kailash Mansarovar, Mautitius etc. and received payments for the said service provided in India and the service commenced from within the Indian territory ended with return to Indian territory and was a composite tour package; no service was provided to a foreign tourist agent or any amount received from such foreign service recipient in convertible foreign exchange, was disentitled to the benefits under the Export Service Rules, 2005. 8. It was contended before us by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax in view of Trade Notice dated 28.8.1997 issued by Madhurai Commissionerate, based on Circular No.43/10/97-TRU dated 22.8.1997 issued by the Board which indicated that service tax on services rendered by tour operators is only in respect of services rendered in India in respect of a tour within the Indian territory. 10. For the present stage of the proceedings, we are not inclined to proceed on a detailed consideration of the legitimacy of invoking the extended period of limitation. We are inclined to consider the liability of the assessee in respect of service tax on international tour packages for a period one year prior to the date of the Show Cause Notice (18.4.2011). Ld. Counsel for the appellant has furnished a table along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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