TMI Blog2018 (1) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the appellant was registered under the category of Air Travel Agents Services and was paying Service Tax. However, they filed ST-3 Returns and paid tax till September, 2004. 3. The scrutiny of their Balance Sheet revealed that apart from providing services, they were also providing other Services like Hotel Ticketing, Tour Operators, Visa Relating Works Rail Ticketing, etc. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6(7) of the Service Tax Rules, 1994. The said contention of the appellant does not stand accepted by the Commissioner (Appeals) on the ground that they did not exercise option for computation of tax in terms of said Rules and as such the same cannot be adopted. 5. As such, the only short issue required to be decided at this stage is, as to whether the appellants request for re-quantification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is being confirmed against them, is proper and justified. Accordingly, we are of the view that 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. The matter is accordingly remanded. In as much as, the penalty depends upon the quantification of Service Tax, the issue is left open, for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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