2009 (5) TMI 389

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..... lant. P. Devaraj for the Respondent. ORDER T.K. Jayaraman, Technical Member - This appeal has been filed against Order-in-Appeal No. 5/2008 (V-I) ST, dated 31-3-2008 passed by the Commissioner of Central Excise & Customs (Appeals), Visakhapatnam. 2. We heard both sides. 3. The appellants are a Travel Agency providing "Rent-a-Cab" services. They obtained Service Tax Registration. On verificatio .....

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..... cation confirmed the demand and imposed penalties. The appellants were aggrieved over the impugned order and they had gone to the Commissioner (Appeals) for relief. The Commissioner (Appeals) has upheld the order of the Original Authority. The appellants are highly aggrieved over the impugned order. They have made certain points to show that they are not a "Rent-a-Cab" operator. They have also sta .....

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..... the contract, we are not in agreement with the appellants' contention. However, they had stated that there has been error in the calculation of the service tax liability. Therefore, for this purpose only, we are remanding the matter to the lower authority Commissioner (Appeals) for proper quantification. The correct liability is determined, suitable penalties can be imposed by the lower authority. .....

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