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2017 (1) TMI 611 - AT - Service TaxN/N. 20/2009-ST dated 07.07.2009 - tour operator service - rent-a-cab service - time limitation - Held that: - the exemption for tour operator service as contained in N/N.20/2009-ST made available retrospectively w.e.f. 01.04.2000 is not available for examination by the lower authorities. The applicability of the said exemption to the appellants required re-verification of basic documents, more specifically the registration status of the vehicles operated by the appellants. In case the said exemption is found to be available to them, then the question of eligibility of small scale exemption for the other taxable service namely, “rent-a-cab service” also requires to be examined. The question of time bar also has to be examined in view of the submissions made by the ld. Counsel - appeal allowed by way of remand.
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