2007 (11) TMI 468

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.....J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner has demanded service tax of Rs. 81.50 lacs and education cess of Rs. 1,18,327/- from the appellants for the period July 2003 to June 2006 in respect of the service rendered by them to M/s. Saudi Arabian Airlines in the category of '....

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.... (7) S.T.R. 476 (Tri. - Chennai)] also, a similar view was taken by this Bench and that the said decision still stands in favour of the Revenue. On the other hand, it is submitted by learned counsel that, in a subsequent case of a reinsurance broker viz. Suprasesh General Insurance Services & Brokers (P) Ltd. v. Commissioner - 2007 (8) S.T.R. 513 (Tri.) = 2007 (10) STT 22 (Chennai - CESTAT), this ....

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....ion in ETA Travel Agency case having been stayed by the High Court, it will not be correct, at this juncture, to rely on that decision or the subsequent decision of this Bench in Translanka Air Travel case, wherein the earlier decision was followed. The stay order passed by this Bench in the case of Suprasesh General Insurance Services & Brokers (supra) appears to be beneficial to the appellants i....