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2010 (6) TMI 542 - AT - Service TaxDemand - Rent a cab operator services - Business auxiliary services - demand of service tax on the tour operator services up to 10-9-2004 does not arise as the department was aware of the appellants activity and the show cause notice dated 16-12-2007 can at the most demand duty for a period within a year from the date of issuance of show cause notice - there are no findings whether the vehicles which were plied by the appellants during the period October 2000 to 10-9-2004 conformed to the specifications of the definition of tour operator services - It is correct that there existed a doubt and ambiguity regarding the scope of levy on tour operator services - whether the vehicles which were plied by the appellants during the period October 2000 to 10-9-2004 conformed to the specifications of the definition of tour operator services the contentions raised by the learned counsel as to the amount paid by them to the various departments has to be reworked out which needs to be appreciated by the adjudicating authority on the evidences which were filed by the assessee before us, for the first time - The appeal is partly allowed by way of remand
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