2008 (5) TMI 112

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....V. Panchanathan, Advocates, for the Appellant, Shri J. P. Gregory, JCDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records, we find that tile appellants are air cargo agents of various airlines and are also a member of tile IATA. In the impugned order, ld. Commissioner confirmed demand of service tax of Rs. 93,11,332/- along with Education Cess against t....

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....eived by the appellants from the airlines. Ld. Counsel for the appellants has fairly accepted the position that air cargo agents and air travel agents stand on the same footing insofar as their relation with airlines is concerned. In this context, ld. JCDR has relied on the decision of this Bench in ETA Travel Agency Pvt. Ltd. v. Commissioner, 2007 (7) S.T.R. 454 (Tribunal) and Translanka Air Trav....

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....he department was in the know of all tile relevant facts and cannot allege suppression against them. In this context, ld. Counsel has also referred to para 15.9 of the impugned order, wherein the adjudicating authority relied on an order dt.13-12-05 of the Director-General of Service Tax (DGST). Ld. Commissioner observed that tile order of tile DGST was duly communicated to the Air Cargo Agents As....

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....he extended period of limitation was invoked on the ground that the appellants had suppressed a part of the commission received by them from airlines, in their service tax returns for the period from 10-9-2004. 3. After giving careful consideration to the submissions, we note that neither the DGSTs order nor the circumstances associated therewith will have anything to do with the factum of supp....