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TMI Blog2011 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... are operating as a booking agent for outstation travel agents. Both the lower authorities have not given any proper reasoning for dismissing such pleas raised by the appellants. Be that as it may, post 10.09.2004, the appellant's liability prima facie needs to be considered from various angles. For this purpose, the amount deposited by the appellant during the investigation i.e. 9,29,565/- is enou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed by the adjudicating authority along with interest and consequent penalties on the ground that the appellant has not discharged his Service Tax liability on the amount of services rendered by them. The entire demand has been worked out based upon the Balance Sheet figures indicating receipt/income of the Tour Operator. Aggrieved by such order, an appeal was filed before the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission that they have already deposited an amount of Rs. 9,29,565/- during the pendency of the investigation and they are contesting the Service Tax liability. He would submit that the demand which is raised is from October, 2001 to 31.03.2006 and as per the judgment of the co-ordinate Bench in the case of CCE, Jaipur Vs. Kalpana Travels Pvt. Ltd. [2009 (16) STR 444(Tri.-Del,)], if an assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords that the appellant has been taking a consistent plea before the lower authorities that they are operating as a booking agent for outstation travel agents. Both the lower authorities have not given any proper reasoning for dismissing such pleas raised by the appellants. Be that as it may, we find that post 10.09.2004, the appellant's liability prima facie needs to be considered from various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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