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2019 (10) TMI 1421 - CESTAT NEW DELHILevy of service tax - Tour Operator Service - tourist/contract vehicles being employed by the appellant - bus rent contract booking - luggage booking under business support service. Demand in respect of bus rent contract booking - HELD THAT:- There is a clear discrepancy in the quantification and the impugned order confirmed the demand more than what has been reflected in the Show Cause Notice - the amount of demand confirmed under heading bus contract booking needs to reworked out by extending the benefit of exemption Notification 06/2005 dated 1.3.2005. Demand in respect of luggage booking under business support service - HELD THAT:- Issue decided in their own case M/S HANS TRAVELS VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2015 (10) TMI 458 - CESTAT NEW DELHI] where it was held that It quite clear that transport of goods on the buses would not come under the category of BSS merely because the goods transported belonged to businessmen, indeed the inclusive part of the definition of BSS leaves no scope for doubt in this regard. Appeal allowed by way of remand.
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