TaxTMI 
TaxTMI 
2007 (6) TMI 7
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....rds and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. Learned Commissioner, in the impugned order, demanded Service tax of over Rs.86 lakhs from the appellants and imposed on them equal amount of penalty. The demand of tax is for the period July, 2003 to Au....
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....ocuments recovered by officers of DGCEI from the appellants, it appeared that Sri Lankan Airlines had been making ORC payments to the appellants in India by issuing credit notes in their favour separately for domestic and international passenger traffic sales to promote and market the airlines' passenger traffic in India. The ORC was worked out on a monthly basis and credit notes issued accordingl....
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.... their current account in India from Sri Lankan Airlines would represent convertible foreign exchange would have to be tested in courts. Functionaries of the appellant-company, in their statements admitted the above facts. The appellants also furnished particulars of payments of ORC received by them from the airlines during the period of dispute. It was on the basis of the results of these investi....
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....s. Learned SDR has argued in defence of the impugned order. It is further pointed out by learned SDR that this Bench dismissed a similar appeal of M/s. ETA Travel Agency Pvt. Ltd. after overruling the jurisdictional objection and sustaining the demand of Service tax on ORC for a comparable period. Contextually, it is pointed out by learned advocate that the penalty in that case was reduced from Rs....