2012 (4) TMI 132

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..... e and it was found to the department that the amount retained by the appellants is chargeable of Service Tax under the category of “Travel Agent Service” - Held that: no show-cause notice has been issued in this matter and there is no adjudication order against the appellants, therefore, no appeal was maintainable before the Commissioner (Appeals). Admittedly, the department has not challenged the .....

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..... ucting their commission, they paid the balance amount to the appellants, on which they have discharged the Service Tax liability. Thereafter, the appellants after deducting their commission, they sent the remaining amount to the Foreign Service recipients. An enquiry regarding the commission retained by the appellants was made and it was found to the department that the amount retained by the appe .....

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..... ants are liable to pay Service Tax accordingly. Against that order, the appellants are before us. 4. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, with the consent of both the parties and after waiving the requirement of pre-deposit, we take up the appeal itself for final disposal. 5. As we have observed that no show-cause notice has been .....

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