2015 (10) TMI 2226

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....h service tax demand of Rs. 1,70,48,05,024/- was confirmed along with interest and penalties. The break up of demand is as under : Issues Service Tax amount for SCN1 (in INR) Service Tax amount for SCN2 (In INR) Service Tax amount of SCN3 (In INR) Total Service Tax amount (In INR) Outbound tours 17,27,29,831 15,19,35,680 31,87,44,331 64,34,09,842 Booking of air tickets for overseas clients 2,31,77,106 18,07,64,398 20,48,94,306 40,88,35,809 Advertisement agency service 1,32,53,763 96,67,486 - 2,29,21,249 CRS/GDS income 3,92,17,614 3,59,23,189 4,95,90,209 12,47,31,012 Denial of abatement 15,02,35,254 11,94,00,467 23,30,68,521 50,27,04,242 Total 38,....

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.... 3. The ld. DR, on the other hand, stated that the judgement in the case of Cox & Kings India Ltd. (supra) has not been accepted by Revenue. Regarding the demand pertaining to booking of air tickets for overseas clients the service was rendered in India and only intimation was sent abroad. The abatement is not permitted under Notification No. 1/2006 as the appellant had taken credit as has been held by Bombay High Court in the case of CCE Vs. Nicholas Piramal (India) Ltd. 2009 (244) ELT 321 (Bom.). Regarding demand pertaining CRS/GDS CESTAT had ordered 100% pre-deposit for normal period in a similar case of Balmer Lawrie & Co. Ltd. Vs. CST 2014 (35) STR 599 (Tri.-Del.). 4. We have considered the contentions of both sides. At the interlo....