TMI Blog2015 (1) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... also received consideration as Management Fees as is evident from Para 1.1(5) of the Agreement. Prima facie, it appears that the other company rendered the service as Management Consultant. The applicant failed to make out a strong prima facie case for waiver of pre-deposit of the entire amount of dues. Applicant is directed to make a pre-deposit of ₹ 12,00,000 within a period of eight weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They also entered into an agreement dated 01.08.2009 with World Hotels AG, Germany and Trust International, Germany, who agreed to provide service of distribution, reservation etc., and the applicant paid commission to them. By the impugned order, the Adjudicating authority held that the services provided by M/s. Asiana Hotel Management (Lauban) Inc., Malaysia would in general be under the categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Agreement. It indicates that other company is working as operating agency. He submits that the demand of service tax on this issue is about ₹ 37,00,000/-. The balance amount is related to the commission paid to the overseas clients. He submits that in such case, the service providers would not be treated as commission agents. 23 On the other hand, the learned Authorised R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assist, manage and operate the hotel. The other company also received consideration as Management Fees as is evident from Para 1.1(5) of the Agreement. Prima facie, it appears that the other company rendered the service as Management Consultant. The applicant failed to make out a strong prima facie case for waiver of pre-deposit of the entire amount of dues. 5. Accordingly, the applicant is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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