2010 (6) TMI 32

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..... to 30.4.2001 on tour operator’s service together with interest. In addition, penalties have been imposed under Sections 76 and 77 of the Finance Act, 1994. Held that- in the light of the various decisions set aside the demand on this ground alone and allow the appeal.
Hon'ble Ms. Jyoti Balasundaram, Vice-President Appearance: Shri J. Shankar Raman, Advocate & Shri T.A. Rangarajan, Consultant .....

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..... on of the assessees is that, it is the law as it stood on the date of issue of show-cause notice which is relevant and since the notice in the present case was issued on 3.10.2005 (by the Assistant Commissioner) the law as it stood as on 28.3.2005 which was required to be applied, and therefore it was necessary to allege and establish suppression before confirming the demand for a period beyond th .....

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