2014 (2) TMI 1126

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..... ation for waiver of pre-deposit of tax of Rs.4,57,884/- imposed under Proviso to Section 73(1) of the Finance Act, 1994 along with interest under Section 75 of the Act and penalty of equal amount under Section 78 of the Finance Act, 1994. 2. The relevant facts of the case in brief are that the applicant is providing Air Travel Agent Service. They utilized a software system developed by M.S. Galil .....

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..... ioner of Central Excise reported in 2008(9)S.T.R.101 (Tri.-Bang.). 4. The learned authorised representative reiterates the findings of the Commissioner (Appeals). He submits that on an identical issue the Tribunal in the case of Janta Travels Pvt. Ltd. Vs Commissioner of Central Excise, Delhi-I reported in 2012 (26) S.T.R.329 (Tri.-Del.), the appellant is directed to deposit 50% of the Service ta .....

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