TMI Blog2011 (6) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 20/2009-ST dated 07.07.2009, which has been given retrospective effect from 01.04.2000, vide Section 75 of the Finance Act, 2011. Inasmuch as the said plea of the appellant is legal plea, we allow them to raise the same - Further, note that the said notification was not before the Commissioner, when he passed the impugned order, deem it fit to set-aside the impugned order and remand the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s initiated against the appellant. The appellant is engaged in providing services under the category of Tour Operator and was holding a proper service tax registration. They were also availing the benefit of exemption Notification No. 39/1997 read with Notification 02/2004, which provides abetment to the extent of 60% of the taxable value, provided that no credit of any duty and service tax stands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited vs. CCE Nagpur 1996 (81) ELT 3 (SC) as also various other decisions of the Tribunal. 3. The said order of the Addl. Commissioner stands reviewed by the Commissioner and impugned order stands passed by him confirming demand of service tax of Rs. 34,05,563/-. He also imposed penalty under Section 76 of the Finance Act, 1994. The said order is impugned before us. 4. Apart from the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the effect of the said notification, which has been given retrospective effect and in terms of the provisions of Section 75 of the Finance Act, 2011, the refund of service tax, which has been paid is required to be made to all the service providers falling under the said category. We accordingly, set-aside the impugned order and remand the matter to Commissioner for considering the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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