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M/s. Royal Omania Tours & Travels Pvt. Ltd. Versus CCE, Cochin - 2010 (7) TMI 116 - CESTAT, BANGALORE - Service Tax
......... of Air Ticket, accommodation, food, sightseeing, visa charges etc. It is his submission that even going by the clarifications given for the service tax liability by the Board dt. 12/10/2007, the services rendered within India are liable for taxes. He submits a copy of Chartered Accountant certificate which give bifurcation of the expenses incurred and charged by the appellant to his customers. On perusal of the records, we find that this Chartered Accountant certificate was not produced before the adjudicating authority to come to a conclusion. In view of the above, without expressing any opinion on the merits of the case, keeping all the issues open, we remand the matter to the Commissioner to re-consider the issue afresh and come to a conclusion after following principles of natural justice. Appeal is allowed by way of remand. Stay petition also stands disposed off. (Pronounced and dictated in open court) (P.KARTHIKEYAN) Member (Technical) (M.V. RAVINDRAN) Member (Judicial)