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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
P.G. CHACKO, P. KARTHIKEYAN, JJ.
Arafaath Travels (P.) Ltd. -Appellant
Versus
Commissioner of Service Tax -Respondent
STAY ORDER NO. 716 OF 2008 APPLICATION NO. S/PD/105 OF 2008 IN APPEAL NO. S/122 OF 2008
Decided On : 07-08-2008
Smt. Dhana Madhri,M.K.A.K. Mohiddin
P.G. Chacko, Judicial Member. - After examining the records and hearing both sides, we come across a demand of service tax of Rs. 31,81,526 along with education cess of Rs. 63,630 for the period July, 2006 to March, 2007 and also demand of interest thereon, besides imposition of penalties. The impugned demand of service tax is on what is called ‘overriding commission’ received by the appellants from airlines registered abroad, which was received in Indian currency. A similar case had arisen before this Bench and we held against the appellants therein vide ETA Travel Agency (P.) Ltd. v. CCE [2007]
