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2018 (1) TMI 1018 - AT - Service TaxWhether the appellant's request for re-quantification of tax demand in respect of “Air Travel Agents Services”, in terms of Rule 6(7) of the Service Tax Rules, 1994, is required to be accepted or not? Held that: - The basic requirement is that once exercised, the same is to be applied uniformily in respect of all the transactions in a particular Financial Year. The appellant in the present case are seeking to exercise the said option, to be applied equally and uniformily in respect of the entire transaction. In as much as, they were not paying any Service Tax, the question of exercising the said option did not arise during the relevant period and the appellant’s request for exercising the said option at this point of time, when the tax is being confirmed against them, is proper and justified. The matter needs remand for re-quantification of the assessee’s tax liability by extending them the benefit of Rule 6(7) of the Service Tax Rules, 1994 - appeal allowed by way of remand.
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