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Issues:
1. Imposition of penalty on an air travel agent for service tax adjustment on cancelled tickets. Analysis: The appeal was directed against an order confirming the demand of imposition of penalty on an air travel agent registered for service tax payment. The appellant had filed returns adjusting the service tax paid on cancelled tickets and remitted the differential amount. The Department issued a show-cause notice for recovering the differential duty, leading to confirmation of service tax and penalty imposition by the adjudicating authority and the Commissioner (Appeals). The appellant contended that no service tax was charged on cancelled tickets, providing certificates from clients and a chartered accountant. The Departmental Representative argued that the matter should be remanded back for consideration of the new evidence. The Tribunal found that the appellant attempted to comply with the Board's circular by making adjustments and provided substantial evidence to support their claim, which was not presented before the Commissioner (Appeals). In the interest of justice, the Tribunal allowed the appeal and remanded the matter back to the Commissioner (Appeals) to consider all documents and pass a fresh order. The appellant also raised the issue of limitation, which the Commissioner (Appeals) was directed to reconsider after evaluating any new evidence presented by the appellant during the rehearing. Therefore, the appeal was allowed by way of remand to the Commissioner (Appeals) for a fresh consideration of the matter, granting the appellant an opportunity to present evidence and be heard. The decision highlighted the importance of considering all relevant evidence and addressing issues such as limitation in such cases.
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