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2018 (7) TMI 26 - AT - Service TaxScope of SCN - case of appellant is that adjudicating authority has proceeded beyond the scope of Show Cause Notice. The Notice was issued under “Tour Operator Service”. However, the impugned orders have confirmed the demand under Rent-a-Cab services - Held that:- The demand made in respect of tour operator services, provided to SEZ but confirmed by the adjudicating authority under Rent-a-Cab services, will not sustain and is, therefore, set aside. Demand in respect of cancellation charges in respect of Tour Operator Service - Held that:- Punjab and Haryana High Court in the case of Janata Travels (P) Ltd. [2008 (8) TMI 187 - PUNJAB AND HARYANA HIGH COURT ] has set aside the demand in respect of charges received on cancellation of tickets - demand set aside. Appeal allowed in part.
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