2013 (12) TMI 565

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....thorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellant are an International Air Transport Association (IATA) agent and also they are General Sale Agent (GSA) for foreign airlines namely HANNAIR, S.N. Brussels and Iceland Airlines. While acting as IATA agent, they provide the service of issuing air tickets to passengers for which they receive commission and on this commi....

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.... foreign currency. On this basis, the Jurisdictional Additional Commissioner vide order-in-original dated 30th September 2011 confirmed the service tax demand of Rs. 14,91,248/- against the appellant alongwith interest and beside this, imposed penalties on them under Section 76, 77 and 78 of the Finance Act, 1994. This order of the Additional Commissioner was upheld by the Commissioner (Appeals) v....

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.... as export of service as these services have been received by the foreign airlines located abroad and have been used by them in their business, that the issue involved in this case is squarely covered by the judgment of the Tribunal in the case of Paul Merchants Ltd. 2013 (29) S.T.R. 257, that the appellant have strong prima facie case and hence requirement of pre-deposit of service tax demand, in....

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....from the foreign airlines whom they represent in India and whose products are being marketed by them. There is also no dispute that the commission is being received in convertible foreign currency and that the airlines do not have any office or establishment in India. Prima facie we are of the view that the issue involved in this case is covered by the judgment of the Tribunal in the case of Paul ....