2011 (5) TMI 550

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....Per: M.V. Ravindran (Oral): This stay petition is filed for the waiver of pre-deposit of the following amounts:-     (i) Service Tax: Rs.36,82,842/- a/w applicable interest     (ii) Penalties: Rs.73,65,000/- u/s 78; Rs.1,000/- u/s 77; Rs.100/- per day or @ 2% p.m. of service tax, whichever is higher u/s 76. 2. Heard both sides and perused the records. 3....

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.... lower authorities is in respect of the liability which would arise on them for providing services to outstation travel agents. He would submit that outstation travel agent direct them to give their clients vehicles, accommodation, hotel bookings for which they have to raise the bills on actuals. He would submit that prior to 10.09.2004, such value was permitted to be deducted from the aggregate v....

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....ility is sought is actuals and a claim which is reimbursed to them. In the absence of any such evidence, they are not in a position to justify their claim. 6. On a careful consideration of the submissions made by both sides, we find that the demand of Service Tax liability prior to 10.09.2004 on the appellant under the category of Tour Operator Services, may be covered by the judgment of the Tr....