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2015 (10) TMI 458 - AT - Service TaxBusiness Support Service - freight charges (luggage booking charges) recovered by the appellant for transportation of goods on its buses. – Held That:- it quite clear that transport of goods on the buses would not come under the category of BSS merely because the goods transported belonged to businessmen, indeed the inclusive part of the above definition leaves no scope for doubt in this regard. - Demand set aside. Tour operator service - appellant contended that it operated its buses as stage carriages does not alter the category of its buses from contract carriages to stage carriages. - Held that:- it would appear that the impugned service rendered by the appellant using a contract carriage would fall under the category of tour operator service. – the case is remanded to the adjudicating authority for de novo adjudication on the limited aspect of eligibility of the appellant for the benefit of exemption under Notification No.20/2009-ST, dated 07.07.2009 as made applicable with effect from 01.04.2000, invokability of the extended period and imposability of mandatory penalty under Section 78 ibid. - Decided against the assessee.
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