9911796707
TMI Blog2011 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. It is on record that M/s Fast Track Travels or any of its partner had not raised any objection against letter dt. 7.7.2004 to the department - Therefore, agree with the finding of the Commissioner (Appeals) that M/s Matoshree Tours & Travels is liable to pay service tax on the service rent-a-cab provided to M/s SICCL during the relevant period. - ST/31/2010-Mum - A/320/2011/SMB/C-IV - Dated:- 10-8-2011 - Sahab Singh, J. For Appellant Shri Sagar Shah, Consultant For Respondent: Shri Navneet, SDR Per: Sahab Singh: This is an appeal filed by the appellant against the Order-in-appeal no. P-I/VSK/143/2008 dated 18.07.2008. 2. The brief facts of the case are that during the course of Audit of M/s Sahara India Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vels can be recovered from M/s Matoshree Tours Travels. He submitted that M/s Fast Track Travels is a partnership firm having Shri Nandakumar Rambhau Bodke and Shri Bhushan Ramesh Belsare, whereas M/s Matroshree Tours Travels is a proprietary concern. He submitted that finding of the Commissioner (Appeals) that M/s Fast Track Travels and M/s Matoshree Tours Travels are one and the same is not correct. He further argued that the Commissioner (Appeals) had failed to appreciate the various documents provided by them like partnership deed, registration certificate etc. He further submitted that department failed to establish the nexus between M/s Fast Track Travels and the appellant and department is relying only on a letter written by Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Travels' only. He submitted that the partner of M/s Fast Track Travels is Shri Nandakumar Rambhau Bodke who is son of Mr. R.D.Bodke and for sake of convenience the letter has been written by Mr. R.D.Bodke. He further reiterated the findings of the Commissioner (Appeals). 5. Heard both sides. 6. After going through the case records and submissions made by both sides, I find that there is no dispute about the taxability of the service rendered by M/s Fast Track Travels and appellants have also not challenged the same before Commissioner (Appeals) as well as before Assistant Commissioner. The short question to be decided is whether service tax demand against M/s Fast Track Travels can be recovered from M/s MAtoshree Tours Travels. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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