2009 (4) TMI 774 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered the remand of a case involving a demand for service tax from air travel agents for the period April 2000 to March 2004. The appellants were required to pre-deposit a sum and penalty under Section 76 of the Finance Act, 1994. The tribunal found a violation of natural justice and remanded the matter to the original authority for a fresh decision within 4 months, providing relevant documents to the party.