ARAFAATH TRAVELS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The present appeal has been preferred against, the Common Order Nos. 454 & 455/2010, dated 20-9-2010, passed by the 2nd respondent in Stay Application Nos. ST/S/206, 211/2010 in Appeal Nos. ST/354, 359/2010 [2011 (21) S.T.R. 61 (Tribunal)]. The assessee has filed this appeal against the order of the Tribunal directing pre-deposit, contending that the conditions imposed by the Tribunal for the purpose of hearing of the appeal will defeat, the very purpose of pursuing the appeal as the condition imposed is onerous and the Tribunal has not considered the prima facie case and financial hardship pleaded by the appellant.

(2.) The assessee has raised the following questions of law for consideration of this Court:-

(3.) The appellant-assesses in this case is a general sales agent, in respect of cargo sales and passenger sales under an agreement with Saudi Arabian Airlines Corporation (for short 'SAA') based on General Sales Agency Agreement dated 1-5-1984 and 1-10-2004. Based on the said agreement, the appellant engaged in direct sales of air tickets and from the year 1997 they have been remitting Service Tax on the commission earned by them on such direct sales. The appellant-assessee has registered itself with the Service Tax department in this regard.