2011 (3) TMI 558

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....hy, Consultant, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Heard both sides on the applications for waiver of pre-deposit of Rs. 2,38,393/- together with interest and equal penalty (Appeal No. ST/383/10) and Rs. 19,258/- together with interest and equal amount of penalty (Appeal No. ST/384/10). The tax has been dema....

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....ds continued usage of software, the assessees have prima facie promoted the services provided by M/s. Amadeus and have therefore prima facie rendered Business Auxiliary Service. As regards the demand on the third issue, since assessees have admitted that they had made ground arrangement/accommodation, site seeing etc. and these services are classifiable as "Tour Operator Service", prima facie deli....