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2009 (9) TMI 376

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..... ant submits that they are not disputing the liability to pay service tax but only the method of calculation of service tax is being disputed. He would draw our attention to rule 6(7) of Service Tax Rules, 1994 wherein the option for payment of service tax, calculated at specific rate of basic fare is available to an air travel agent for a financial year. He would submit that for the period April 2 .....

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..... r (Appeals) will reconsider the matter without insisting on any further pre-deposit after following principles of natural justice. Stay petition and appeal are disposed of accordingly. - ST/22 OF 2009 - 1142 OF 2009 - Dated:- 9-9-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER G. Natarajan for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER .....

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..... service tax but only the method of calculation of service tax is being disputed. He would draw our attention to rule 6(7) of Service Tax Rules, 1994 wherein the option for payment of service tax, calculated at specific rate of basic fare is available to an air travel agent for a financial year. He would submit that for the period April 2002 to March 2005, they can exercise the option of discharge .....

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..... uthorities which has not been done. At the same time, we are also of the considered view that the appellants should be put to some conditions before this issue can be examined by the lower authorities. In view of this we direct the appellants to deposit an amount of Rs. 3,00,000 (Rupees three lakhs only) within a period of 8 (eight) weeks from today and report compliance on 13-11-2009 directly to .....

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