2010 (6) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riod 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g of such service commenced only with effect from October 2001. In this connection, they refer to profit and loss account together with annexure which according to them show that the tour operator's service was rendered by them only subsequent to October 2001. 2. I have heard both sides. The documents relied upon by the assessee to substantiate their stand that the services on which tax has bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X