2010 (5) TMI 147 - AT - Service Tax

Tour Operator service- The Commissioner (Appeals) has dismissed the appeal of the assessees against confirmation of demand on the ground that the appellants were rendering Tour Operator service and imposition of penalty for non-compliance with his direction for pre-deposit. Held that- there is no finding on merits by the appellate authority set aside the impugned order and remit the case to Commissioner (Appeals).

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by way of remand. The Commissioner (Appeals) had dismissed the appeal of the assessees against demand confirmation and penalty imposition for non-compliance with pre-deposit direction. The Tribunal directed a pre-deposit of Rs.25,000, which the appellants complied with. The case was remitted back to the Commissioner (Appeals) for a fresh order after giving the assessees a reasonable opportunity to be heard.