BAJAJ TRAVELS LTD Vs. CCE

JUDGEMENT

(1.) THESE two appeals arise out of common cause and facts relating to same appellant, in terms of two adjudications made by two different Jurisdictional Commissioners consequent upon discovery of certain materials in the course of search made on 05.09.2005 to its head office in Chandigarh and branch office in Delhi. Hence both the appeals were heard together and disposed by this common order. Although Appellant had made prayer in both the Appeal Memos for setting aside of order in original and grant of consequential relief if any, the appellant in the course of hearing before us confined its claim against penalty imposed without disputing tax liability arose under adjudication. Accordingly limited issue of penalty was pressed praying that penalties imposed Under Section 76, 77 and 78 may be waived or in the alternative, penalty Under Section 76 may be waived in toto and penalty Under Section 78 may be reduced to a marginal amount in the interest of justice. Also, subsequent to hearing of the matter, learned Counsel for the appellant filed written submissions on 24.2.2009, reiterating his stand on the above limited issue. In view of filing of written submission by the assessee, Revenue was given equal opportunity to file their submissions if any. Accordingly, Revenue also filed their submission on 09.04.2009. Both the appeals are accordingly considered taking written submission of both sides into consideration and decided together by this common order in view of analogous hearing granted for both the appeals to both sides.

(2.) THE appellant being aggrieved by the impugned order of adjudication dated 12.06.2006 passed by learned Commissioner, Chandigarh relating to the period April 2000 to March 2005 against show cause notice dated 20.10.2005 giving rise to consequences as under, preferred appeal before the Tribunal praying for setting aside the same with consequential relief if any and that appeal was registered by Tribunal as Appeal Case No. APPEAL CASE No. ST -440/2006:

(3.) THE Appellant is an Air Travel Agent, having its head office in Chandigarh and branch office in Delhi. It is an approved agent of International Air Ticketing Association (IATA). A Company called "Amadeus" had provided Central Reservation System (CRS) to the appellant to book air ticket of various Air Lines with which the former had business tie up. The Appellant was booking ticket for its clients as well as agents who were not members of IATA, under Billing Settlement Plan (BSP) of IATA. Under this plan, the appellant was getting tickets on line from various tied up Air Lines. Fortnightly statement was received by the Appellant under above Plan showing various details like basic fare, transaction value, tax values and commission on tickets. Due to stiff competition in the market, the appellant was merely able to retain approximately 1% of the commission earned by it parting with a part of commission to its customers and agents who are not members if IATA.