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2019 (8) TMI 1026 - AT - Service TaxQuantification of service tax liability - Transportation of passengers by Air Services - appellants submitted final figures vide letter dated 15.04.2013 to the department and have discharged the entire service tax liability; The Ld. Commissioner noted the contents but confirmed the demand in entirety without considering the correct figures - Supply of Tangible Goods for Use Services - Extended period of limitation - Transportation of passengers by Air - Taxable event - date of agreement - period 2009-10, 2010-11 and 2011-12 - Banking and Financial Services - Revenue neutrality - Reimbursement of Fuel - Demand of service tax - appellant argued that there is non-consideration of various facts. HELD THAT:- There is force in the arguments of the appellants - the learned commissioner has not considered the submissions, accounting practices of the appellant and the agreements in totality. It is also seen that the learned Commissioner has not considered the case law submitted by the appellants in so far as the demands raised on certain issues like reimbursement of fuel etc. - also appellants’ submissions on limitation were not considered. The Commissioner should have gone through the submissions of the appellant and give his findings on the same before coming to a conclusion. The matter needs to go back to the commissioner for a fresh reconsideration of the issues in the light of the submissions made by the appellant and the interpretation given Tribunal and Courts as submitted by the appellants wherever applicable - Appeal allowed by way of remand.
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