2011 (9) TMI 829

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eraiyan: 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 outside India, etc. They also undertake work r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 of travel, stay, sight seeing etc. take plac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 submissions and perused the records. Prima facie , we find....