2010 (6) TMI 33 - AT - Service Tax

Tour operator service- The demand of service tax on the ground that the assessees rendered tour operator s service during the period 1.4.2000 to 30.4.2001 has been confirmed against the assessees who dispute rendering of such services during the relevant period and state that rendering of such service commenced only with effect from October 2001. The documents relied upon by the assessee to substantiate their stand that the services on which tax has been demanded was provided only after the period of demand in the present case were not filed before the revision authority who has passed the impugned order. Held that- set aside the impugned order and remit the case for fresh decision to the Commissioner who shall pass fresh orders after examining the documents produced by the assessees and after extending to them a reasonable opportunity of being heard in person. The appeal is thus allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by remanding the case for fresh decision to the Commissioner due to lack of documents filed by the assessee before the revision authority. The demand of service tax on tour operator's service was set aside.