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2017 (3) TMI 1218 - AT - Service TaxShort payment of tax - ambulances provided to the Port Trust - The impugned order is contested on the ground that ambulance service had not been included in any of three notices and that abatement of 90% could not have been extended - Held that - the findings on the issue of taxability are too meagre for a decision to be taken in these proceedings - it would be appropriate to remand the matter to the first appellate authority to hear the matter afresh - appeal allowed by way of remand.
Issues: Alleged short-payment of tax on services rendered, Ambulances provided to Port Trust, Abatement on tour operator services, Penalties set aside, Fresh data ascertained by appellate authority, Remand of the matter
The judgment pertains to a case against M/s Abhijit Travels for alleged short-payment of tax on services provided to Jawaharlal Nehru Port Trust between April 2004 and March 2009. The demands raised in three show cause notices were confirmed by the original authority. The appellant claimed that the disputed amount related to ambulances provided to the Port Trust, and it was acknowledged that tax liability had not been discharged on these services. The first appellate authority noted discrepancies in the notices and observed that the value of ambulance services was not separately ascertained. The authority suggested a pragmatic approach using balance sheet figures to determine the issue and granted abatement on the value of tour operator services. Penalties were also set aside. The Revenue filed appeals against the common order, arguing that ambulance services were not included in the notices and that the abatement granted was incorrect. The appellate tribunal found that the first appellate authority had considered additional data beyond the scope of the proceedings, leading to insufficient findings on the taxability issue. In the interest of justice, the tribunal remanded the matter back to the first appellate authority for a fresh hearing, instructing a thorough consideration of the original authority's order and the appellant's submissions. In conclusion, the judgment set aside the impugned order and directed a remand of the matter to the appellate authority for a comprehensive reevaluation and decision on the appeal after due consideration of all relevant factors.
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