2008 (8) TMI 205 - AT - Service Tax

Demand of service tax is on overriding commission received by the appellants from airlines registered abroad, which was received in Indian currency appellant has raised a feeble plea on the strength of the Export of Services Rules, against the impugned demand - in a similar case of ETA Travel Agency (P.) Ltd. v. CCE, tribunal has held against the appellants therein following the same, assessee is directed to pre-deposit part of demand

Summary

The Appellate Tribunal CESTAT, Chennai upheld a service tax demand of Rs. 31,81,526 with education cess for the period July 2006 to March 2007 on 'overriding commission' received by the appellants from airlines registered abroad. The demand was found to be within the normal period of limitation. The appellants were directed to pre-deposit Rs. 10,00,000 within four weeks.