2011 (9) TMI 817

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....ter condoning the marginal delay of 2 days in filing the appeal by the assessee, we take up the stay petition for disposal. 2. Heard both sides extensively on this stay petition. 3. Applicant is engaged in arranging tours/ tour packages within India and out of India . The present dispute relates to 'Out Bound Tours'. The applicant undertakes activities like booking of air tickets, arrangemen....

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....g was to be included under the category of "Tour Operator Services". Accordingly, the Commissioner has confirmed the demand of Service Tax of Rs. 62,59,120/- relating to the period 1/4/2004 to 31/3/2008 along with interest and imposed penalties under different Sections. 4. The learned Advocate, after taking us through the facts as stated above, submits that though some activities are undertaken....

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....inition of the services. The learned Counsel also relies on the stay order No. 548/2011 dated 28.6.2011 in an identical case of M/s Cox & Kings (India) Ltd. 5. The learned Jt. CDR, reiterating the findings and reasoning of the Commissioner in his order, submits that primarily, planning relating to the tour is done in India and therefore, pre-deposit of the dues as per the impugned order should ....