Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 328 - CESTAT NEW DELHIRecovery of service tax - Tour Operator Services - amount received on account of ticket booking - rent contract booking - luggage booking - direction to rework the amount of tax demanded - N/N. 06/2005 dated 01.03.2005 - HELD THAT:- The demand pertaining to ticket booking and bus contract booking, as was raised vide the impugned show cause notice was directed to be reworked based upon the benefit of Notification No.06/2005 dated 01.03.2005 - this finding of adjudicating authority is followed by certain calculations vide which the earlier demand confirmed with respect to bus contract Booking and ticket booking amount has further been reduced to ₹ 3,62,293/-. IThe grievance of the appellant that the demand which can be confirmed after giving the benefit of Notification remains only of ₹ 59,044/-. Also that the adjudicating authority though has reduced the earlier demand confirmed but has not expressly given the reason to how the amount of ₹ 3,62,293/- is still the liability of the appellant even after giving the benefit of said Notification. These observations are sufficient for me to hold that it is difficult to still appreciate as to whether the proper benefit of exemption notification has been extended in favour of the appellant. It is directed that the matter be remanded again with the specific directions to the adjudicating authority to give specific reason for arriving at the calculation about the demand confirmed against the appellant - appeal allowed by way of remand.
|