2014 (2) TMI 413

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.... has filed this application for waiver of pre-deposit of demand of tax of Rs.3,23,097/- along with interest and penalty of equal amount. The issue involved in this case is as to whether the applicant is liable to pay service tax on receipt of IATA commission from various airlines for the disputed period. The learned counsel submits that the entire demand of tax is barred by limitation. She also su....