2006 (8) TMI 522

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...., for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. ORDER Learned Commissioner of Service Tax demanded Rs. 11,40,736/- and Rs. 26,96,017/- as service tax on what was found to have been rendered by them as "Business Auxiliary Service" to airlines during the periods July'03 to June'04 and July'04 to July'05 respectively. The present applications seek waiver of pre-deposit and....

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....rned Commissioner found that the service rendered by the appellants to the airlines was in the nature of promotion or marketing of service provided by the latter in terms of Clause (19) of Section 65 of the Finance Act, 1994. He rejected the assessee's contention that they were exporting a service and no service tax was leviable on such export of service. Ld. Commissioner, in this connection, obse....

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....y Service'. We are told by learned counsel that this decision of the DGST is being challenged before the competent court, but there is no order of stay of operation of the DGST's decision. Learned Sr. advocate has addressed the above issue in his own ingenious way and learned SDR has sought to support the findings recorded in the impugned order. We are of the view that, the appellants, being membe....