{"id":163062,"date":"2004-10-15T00:00:00","date_gmt":"2004-10-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/aero-world-travels-vs-commissioner-of-central-excise-on-15-october-2004-2"},"modified":"2017-08-04T23:16:33","modified_gmt":"2017-08-04T17:46:33","slug":"aero-world-travels-vs-commissioner-of-central-excise-on-15-october-2004-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/aero-world-travels-vs-commissioner-of-central-excise-on-15-october-2004-2","title":{"rendered":"Aero World Travels vs Commissioner Of Central Excise on 15 October, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Aero World Travels vs Commissioner Of Central Excise on 15 October, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 S T R 27<\/div>\n<div class=\"doc_bench\">Bench: M T K.C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.C. Mamgain, Member (T)<\/p>\n<p>1. The appellants have pleaded that they have opted to pay service tax under Notification No. 20\/97 providing for payment of service tax at the rate of 0,5% of the basic fare. Appellants pleaded that they have purchased tickets from Airlines and sold the same to the customers without getting any commission from the Airlines. It is, therefore, pleaded that the service tax which they have already paid on receipt of the service charges from the customers may be accepted as tax liability and since no basic fare is mentioned in the tickets, the orders of the lower authorities may not be correct and hence stay should be given to them. They have already deposited Rs. 2,50,000\/- and recovery of the balance amount may be stayed.\n<\/p>\n<p>2. Shri P.M. Rao, learned JDR appearing for the Revenue stated that the Commissioner (Appeals) has decided the case on the basis of the provisions of Rule 6(7) of the Service Tax Rules, 1994. Therefore, the demand is correct.\n<\/p>\n<p>3. I find that the issue is arguable. Since the appellants have already deposited a sum of Rs. 2,50,000\/-, therefore, the pre-deposit of the balance amount is waived. The appeal is posted for regular hearing on 16-2-2005.\n<\/p>\n<p>(Pronounced and dictated in open Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Aero World Travels vs Commissioner Of Central Excise on 15 October, 2004 Equivalent citations: 2006 S T R 27 Bench: M T K.C. ORDER K.C. Mamgain, Member (T) 1. The appellants have pleaded that they have opted to pay service tax under Notification No. 20\/97 providing for payment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-163062","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aero World Travels vs Commissioner Of Central Excise on 15 October, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/aero-world-travels-vs-commissioner-of-central-excise-on-15-october-2004-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aero World Travels vs Commissioner Of Central Excise on 15 October, 2004 - Free Judgements of Supreme Court &amp; 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