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TMI Blog2015 (10) TMI 2227X X X X Extracts X X X X X X X X Extracts X X X X ..... r special train run by Rajasthan Tourism which fall under the purview of BAS - Pre-deposit of ₹ 2.75 crores with proportionate interest is required to be made under Section 35F and Section 83 of the Finance Act, 1994 within six weeks – stay granted partly. - Appeal No. ST/Misc./50350/2015, ST/Stay/50541/2014 in ST/50434/2014-CU(DB) - Stay Order No. 53303/2015 And Misc. Order No.53304/2015 - Dated:- 24-9-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member (Technical) Shri Pawanshree Agarwal, Advocate And Shri Shafiq Khan, Advocate : For the Petitioner Shri Amresh Jain, DR : For the Respondent ORDER Per R.K. Singh: Stay application has been filed against the order-in-original No. 126-128/GB/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no suppression of facts because as regards the tour operator service, the appellant had taken up the matter with the CBEC although its request for non-levy of service tax was declined. The appellant also contended that the GSAs in respect of which demand has been raised have offices in India and therefore reverse charge mechanism was not available. 3. Ld. DR, on the other hand, stated that after the denial of the appellants request by the CBEC it was clearly liable to pay service tax under tour operator service. As regards the demand under business auxiliary service there is no doubt that the GSAs were based abroad and clearly provided business auxiliary service in the form of promotion and marketing of service to the appellant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Commissionerate as far as tour operator service is concerned it is not prudent that the pre-deposit in respect of the demand pertaining to tour operator service is ordered. As regards the demand under the business auxiliary service, prima facie the GSAs based abroad had the responsibility of promoting the business of the appellant and booking tickets for the special train run by Rajasthan Tourism. This would prima facie fall within the scope of promotion or marketing service provided by the appellant. As regards, contention of the appellant that GSAs were having offices in India, we find from the case records that several GSAs did not have any office in India and prima facie the demand has been raised only in respect of payments made to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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