2014 (2) TMI 1126

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....R Per Pradip Kumar Das: This application for waiver of pre-deposit of tax of Rs.4,57,884/- imposed under Proviso to Section 73(1) of the Finance Act, 1994 along with interest under Section 75 of the Act and penalty of equal amount under Section 78 of the Finance Act, 1994. 2. The relevant facts of the case in brief are that the applicant is providing Air Travel Agent Service. They utilize....

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....he case of Kerala Publicity Bureau Vs Commissioner of Central Excise reported in 2008(9)S.T.R.101 (Tri.-Bang.). 4. The learned authorised representative reiterates the findings of the Commissioner (Appeals). He submits that on an identical issue the Tribunal in the case of Janta Travels Pvt. Ltd. Vs Commissioner of Central Excise, Delhi-I reported in 2012 (26) S.T.R.329 (Tri.-Del.), the appella....