TMI Blog2008 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... f the amounts had been paid before the issue of SCN & balance amount has been paid even before the Order-in-Original has been issued - no suppression of facts with an intend to evade payment of duty – penalty set aside – but interest is payable - ST/ 25/2007, ST/197 & 198/2006 - 443-445/2008 - Dated:- 13-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked by them from all the passengers. However, it was noticed that they had not paid service tax on the entire value of the air tickets booked by them. Therefore, Revenue proceeded against them. It was submitted on behalf of the appellants that the authorities informed them that in respect of the Hajj pilgrims, service tax need not be collected. Therefore, it is their contention that in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, we find that the appellants had not paid service tax in respect of the tickets booked by them for Hajj pilgrims. However, it is seen that most of the amounts had been paid before the issue of show cause notice and balance amount has been paid even before the Order-in-Original has been issued. This is evident on going through the Orders-in-Originals as the Original Authority has recorded abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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