2013 (11) TMI 647

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me from any taxable service nor was it liable to be classified as BAS. Challenge is also to invocation of the extended period of limitation for passing the order of assessment - Prima facie case not in favour of assessee - Stay granted partly. - ST/4183/2012 - Stay Order No. 58168/2013 - Dated:- 24-6-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Jitendra Singh, Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the taxable Air Travel Agent service and was remitting service tax on the income received from airlines and bona fide believed that the income received from travel agents does not constitute income from any taxable service nor was it liable to be classified as BAS. Challenge is also to invocation of the extended period of limitation for passing the order of assessment. 2. In the aforesaid circu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X