2012 (7) TMI 163

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..... the bill. On enquiry from the Bench, the ld.Chartered Accouantant produced 2 invoices and both the invoices were found not containing a word 'Kilometer' at all anywhere in the invoices. Application for waiver dismissed. - ST/353/2011 - S/1456/WZB/AHD/2011 - Dated:- 11-11-2011 - B S V Murhty, J. For Appellant: Shri Vipul Khandhar, CA For Respondent: Shri R Nagar, AR Per: B S V Murt .....

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..... herefore in terms of precedent decisions of Tribunal, no Service Tax was liable. iii) The services were provided on behalf of another travel agent, who paid the Service Tax. 3. During the course of hearing, it was found that the appellant has not been able to show that the vehicles were of more than 12 passenger capacity and they had failed to indicate the Registration No. of the vehicle in th .....

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