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The High Court allowed the petition and directed to hear the petitioner's appeal on merits without insisting on pre-deposit u/s 35F of the Central Excise Act, 1944. The court held that the petitioner had a strong prima facie case regarding incentive payments received in connection with the use of the Computer Reservation System, as the legal position on such incentives earned by IATA members stood settled. Considering the rarity and exceptional circumstances, the court waived the condition of pre-deposit for the demands raised concerning incentive income, subject to the petitioner discharging the service tax liability quantified in the Order-in-Original.
The High Court allowed the petition and directed to hear the petitioner's appeal on merits without insisting on pre-deposit u/s 35F of the Central Excise Act, 1944. The court held that the petitioner had a strong prima facie case regarding incentive payments received in connection with the use of the Computer Reservation System, as the legal position on such incentives earned by IATA members stood settled. Considering the rarity and exceptional circumstances, the court waived the condition of pre-deposit for the demands raised concerning incentive income, subject to the petitioner discharging the service tax liability quantified in the Order-in-Original.
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