TMI Blog2015 (10) TMI 2226X X X X Extracts X X X X X X X X Extracts X X X X ..... ice already remitted. Regarding CRS/GDS – Decision made in the case of Riya Tours and Travels [2010 (7) TMI 774 - BOMBAY HIGH COURT] followed wherein pre-deposit of 25% of demand pertaining to normal period of one year was ordered. Demand for denial of abatement under Notification No. 1/2006 is covered in the case of Punj Lloyd [2015 (10) TMI 2294 - CESTAT NEW DELHI] which took note of case of Nicholas Piramal (India) Ltd. [2009 (8) TMI 224 - BOMBAY HIGH COURT]. Pre-deposit of ₹ 4.5 crores would meet the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994 - Stay granted partly. - Appeal No. ST/Stay/50460/2014, ST/Misc./50573/2014 in ST/50356/2014-CU(DB) - Stay Order No. 53188/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abatement 15,02,35,254 11,94,00,467 23,30,68,521 50,27,04,242 Total 38,75,62,674 50,12,77,498 81,59,64,852 1,70,48,05,024 2. The appellant has contended that : (i) The demand relating to outbound tours is not sustainable as the issue is covered in its favour by the judgement of CESTAT in the case of Cox Kings India Ltd. Vs. CST 2013-TIOL-1907-CESTAT-DEL. (ii) The demand component relating to booking of air tickets for overseas clients is also not sustainable because the service was rendered to persons based abroad and the payment was received in convertible foreign exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 100% pre-deposit for normal period in a similar case of Balmer Lawrie Co. Ltd. Vs. CST 2014 (35) STR 599 (Tri.-Del.). 4. We have considered the contentions of both sides. At the interlocutory stage, we need not go into a detailed analysis for each and every component of demand. Prima facie, demand in relation to outbound tours is not sustainable in view of the judgement of CESTAT in the case of Cox and Kings India Ltd. (supra) which continues to be good law. Regarding the demand pertaining to booking of air tickets for overseas clients, it is admitted that the clients were based abroad and the payment was received in foreign exchange and as has been held in the case of B.A. Research India Ltd. (supra) part of the service was thus re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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