2011 (9) TMI 829

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....nt: Mr R K Singla, Jt. CDR Per: M Veeraiyan: 1. Heard both sides extensively on this stay petition. 2. 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, arrangements for hotel stay at places outside India , food, local travel at places out....

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....ordingly, the Commissioner has confirmed the demand of Service Tax of Rs. 7,04,67,520/- relating to the period 10.9.2004 to 31.3.2009 along with interest and imposed penalties under different Sections. 3. The learned Advocate, after taking us through the facts as stated above, submits that though some activities are undertaken in India relating to planning of tour package, the entire activities....

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....y order No. 548/2011 dated 28.6.2011  in an identical case of M/s Cox & Kings ( India ) Ltd. 4. 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 be ordered. 5. We have carefully considered the submissio....