TMI Blog2018 (2) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the adjudicating authority - matter on remand. Appeal allowed by way of remand. - ST/106/2009 - 43001/2017 - Dated:- 20-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Kannan, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per: Bench The appellants are registered with the Service Tax Department for providing air travel agent service. On the basis of intelligence that the appellants are not discharging service tax liability, a show cause notice was issued for the period from 1.4.1999 to 30.6.2004 alleging short-payment of service tax. After due process of law, the original authority confirmed the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. counsel that the appellant had opted to pay service tax on the basis of basic fare. That since they have an option to pay on commission basis, the same may be allowed. 3. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 4. Heard both sides and perused the records. 5. The foremost contention raised by the ld. counsel is that the demand prior to 27.8.2000 will not sustain as the original partnership firm would stand dissolved with effect from 27.8.2000 due to the demise of both the partners. It is brought out from evidence that the said original partners had died in an accident on 27.8.2000 and the said firm was thereafter reconstituted with new set of partners and it had obtained new servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that the matter requires to be remanded to the adjudicating authority who shall verify and compute the demand of service tax on the basis of discussions made above. In doing so, he shall take into consideration that the demand prior to 27.8.2000 is not sustainable. The plea of the appellant with regard to the refunded amount having been included in the total value of taxable services shall be verified and looked into by the adjudicating authority. The appellant shall be given an opportunity of personal hearing. 8. In the result, the impugned order is set aside and the appeal is allowed by way of remand in the above terms. (Operative portion of the order was pronounced in open court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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