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2018 (10) TMI 323 - AT - Service TaxBusiness Auxiliary Service - business of booking space and collection of freight for M/s. British Airways World Cargo and providing visa services to the applicants - ground handling agency services - Circular No.137/06/2011-ST dated 20.4.2001 issued by CBEC - export of services or not - penalty. Held that:- The services rendered by the appellants insofar as visa services are concerned are squarely covered by the clarification issued by CBEC vide the Circular No.137/06/2011-ST dated 20.4.2001 issued by CBEC vide File No.332/2011/2010-TRU wherein it was clarified that similar activities undertaken with reference to visa service are not liable to service tax - the demand as far as visa services rendered by the appellants are concerned does not sustain. Ground handling agency services - BAS services - Case of appellant is that the services are in the nature of export and therefore, in terms of Rule 3(3) of Export of Service Rules, 2005, the services are exempt - Held that:- On being questioned, the learned counsel could not specifically reply as to whether such services are rendered only with reference to the export cargo or otherwise. He submitted that necessary details are contained in the agreements and he was not in a position to submit the agreements readily - for determination of the liability of service tax of the appellant vis-à-vis the contracts and the actual nature of the work undertaken by the appellants so as to evaluate whether they can be termed as export of services, the matter is remanded. Increase in quantum of Penalty u/s 76 by subsequent issuance of SCN - Held that:- The learned Commissioner has clearly erred in taking a step which amounts to review of his own order. The Department was well within its rights to file an appeal before the appropriate form if it was felt that there was an error in the order - the subsequent order being issued without authority of law is liable to be set aside. Appeal allowed in part and part matter on remand.
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