https://www.taxtmi.com/caselaws?id=32847 A service tax dispute over overriding commission received from foreign airlines was found not to justify waiver of pre-deposit, because a prior decision of the same Bench had already gone against the appellants and they failed to establish a prima facie case on merits. The Tribunal also noted that the demand was within the normal limitation period under section 73 of the Finance Act, 1994, and did not accept the Export of Services Rules plea at the interim stage. On a lenient view, it directed a pre-deposit of Rs. 10,00,000 within four weeks, without finally adjudicating tax liability. en-us Thu, 07 Aug 2008 00:00:00 +0530 Wed, 15 Apr 2009 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32847 A service tax dispute over overriding commission received from foreign airlines was found not to justify waiver of pre-deposit, because a prior decision of the same Bench had already gone against the appellants and they failed to establish a prima facie case on merits. The Tribunal also noted that the demand was within the normal limitation period under section 73 of the Finance Act, 1994, and did not accept the Export of Services Rules plea at the interim stage. On a lenient view, it directed a pre-deposit of Rs. 10,00,000 within four weeks, without finally adjudicating tax liability. Case-Laws Service Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32847