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TMI Blog2011 (5) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. 1.2 The application by M/s. Galileo India Pvt. Ltd. is for waiver of pre-deposit of Service tax amount of Rs. 2,56,05,183/- along with interest, penalty imposed under Section 76 and a further penalty of Rs. 1000/- imposed under Section 77. 1.3 Both these appeals involve common issues and therefore, the stay petitions are being disposed of by this common order. 2. Heard learned consultant Shri J.M. Sharma on behalf of applicant M/s. Amadeus India Pvt. Ltd. Heard learned advocate Shri Madhav Rao for M/s. Galileo India Pvt. Ltd. Heard the learned DRs on behalf of the department. 3.1 In the case against M/s. Galileo India Pvt. Ltd., the relevant facts in brief, are that the applicant is a company having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are paid sums by the applicants for their assistance in marketing and promoting Galilieo CRS. Holding as above, the service tax along with interest has been demanded and penalties have been imposed. 3.2 The facts of against M/s. Amadeus India Pvt. Ltd., is similar. The applicant is a company having a unit in Software Technology Park of India (STPI). They have undertaken similar activities for overseas company M/s. Amadeus Spain who maintain similar Computer Reservation System CRS. Commissioner has confirmed demand of Service tax along with interest and imposed penalties as mentioned earlier. 3.3 Learned Advocates on behalf of the applicants assailed the orders of the Commissioner on similar grounds. It was submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supports the order of the Commissioner. He submits that the applicants along with travel agents are involved in marketing and promotion of services of the foreign companies in the Indian territory. The beneficiaries are the India based travel agents who avail the services of the CRS system maintained by the foreign based companies. The decision of the Income-tax authorities including the Income Tax-tribunal is in the context of deduction claimed under Section 80HHE of the Income-tax Act and has no relevance to the interpretation of provisions of service tax law. The term export has to be understood in the context of specific rules made under the Service Tax law for this purpose. He pleads that pre-deposit of reasonable amount should be orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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