2009 (2) TMI 369 - AT - Service Tax

Provide vehicle- the issue relates to levy of Service Tax on the amounts received for providing vehicles to various parties for their use. Held that- adjudicating authority has decided the issue without giving them a personal hearing. In view of this, we remand the matter to the original Authority for deciding the issue.

Summary

The Appellate Tribunal CESTAT, Bangalore remanded the matter to the original authority for deciding the issue of levy of Service Tax on amounts received for providing vehicles. The appellant had paid Rs. 5 lakhs, and the stay application and appeal were allowed by way of remand.