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2015 (10) TMI 2226 - CESTAT NEW DELHI

2015 (10) TMI 2226 - CESTAT NEW DELHI - TMI - Liability of Service Tax Demand made for outbound tours, booking of air ticket of overseas clients, advertisement agency service, CRS/GDS and denial of abatement of 67% - Held That:- Demand in relation to outbound tours is not sustainable Decision made in case of Cox and Kings India Ltd. [2013 (12) TMI 1024 - CESTAT NEW DELHI] followed.

Demand pertaining to booking of air tickets for overseas clients not liable to service tax as client .....

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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. 53188/2015 And Misc. Order N .....

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ith interest and penalties. The break up of demand is as under : Issues Service Tax amount for SCN1 (in INR) Service Tax amount for SCN2 (In INR) Service Tax amount of SCN3 (In INR) Total Service Tax amount (In INR) Outbound tours 17,27,29,831 15,19,35,680 31,87,44,331 64,34,09,842 Booking of air tickets for overseas clients 2,31,77,106 18,07,64,398 20,48,94,306 40,88,35,809 Advertisement agency service 1,32,53,763 96,67,486 - 2,29,21,249 CRS/GDS income 3,92,17,614 3,59,23,189 4,95,90,209 12,47, .....

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rvice was rendered to persons based abroad and the payment was received in convertible foreign exchange. As part of the service rendered outside India, the issue is covered in assessee s favour by the judgement of CESTAT in the case of CST Vs. B.A. Research India Ltd. 2010 (18) STR 439 (Tri.-Ahmd.) (iii) The demand pertaining to advertisement agency service has already been paid. (iv) Regarding demand relating to CRS/GDS, the appellant stated that in the case of M/s Riya Travel and Tours (I) Pvt .....

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52285/2015 dated 28.4.2015. 3. The ld. DR, on the other hand, stated that the judgement in the case of Cox & Kings India Ltd. (supra) has not been accepted by Revenue. Regarding the demand pertaining to booking of air tickets for overseas clients the service was rendered in India and only intimation was sent abroad. The abatement is not permitted under Notification No. 1/2006 as the appellant had taken credit as has been held by Bombay High Court in the case of CCE Vs. Nicholas Piramal (Indi .....

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d 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 rendered abroad and therefore amounted to export of service and hence not liable to service tax. The appellant has claimed to have remitted the service demand relat .....

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