9911796707
TMI Blog2011 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... taxed is the service provided by the appellants in India by way of planning, scheduling, organizing or arranging tours including arrangements for accommodation, sight-seeing or other similar services and they are being paid for the said purpose of India - As such, prima facie the appellants have not made out a case for total waiver of the predeposit. - ST/363/2010 - 203/11 - Dated:- 7-2-2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007. He states that the appellants have been paying service tax on outbound tourism after 23.8.2007 but they are not liable to pay any service tax on the same for the earlier period in view of the existing circular of the Department. As regards Amadeus software, the appellants have stated in their appeal that they are merely using the software and they are not providing any service to the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said that the levy is effective from the date of the circular as being contended by the appellants. He states that the circular is not the legal provision and therefore the clarification contained in the circular is valid for the entire period the relevant legal provision is in force. In any case, he states that the demand for the normal period of limitation which is about Rs.24 lakhs is beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they are being paid for the said purpose of India. As such, we are of the prima facie view that the appellants have not made out a case for total waiver of the predeposit. However, keeping in view the financial difficulty pleaded by the appellants, we direct them to predeposit Rs.12,00,000/- (Rupees twelve lakhs only) within a period of eight weeks from today and to report compliance on 2.5.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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