2014 (2) TMI 200

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..... amount relating to Tour Operator Service and Cargo Handling Service had been separately mentioned and the respective service taxes were not accordingly demanded. The ld. Advocate disputed the demand of service tax of cargo handling service, as according to him, no such services were rendered by the Applicant during the relevant period - Assessee directed to make pre deposit - Conditional stay gra .....

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..... had rendered cargo handling services. He has submitted that notice for a total demand of Rs.87,37,896.00 had been issued for these services rendered during this period and no bifurcation was made between Tour Operator Service/Rent-A Cab Operator Scheme and Cargo Handling Service. It is his submission that they had not rendered Cargo Handling Service during the said period. The ld. Advocate has su .....

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..... tion of levy of service tax on the services rendered by the Applicant namely Tour Operator Service/Rent-A Cab Operator Scheme and Cargo Handling Service, is not in dispute. Also we find that neither in the Show Cause Notice nor in the impugned Order, the amount relating to Tour Operator Service and Cargo Handling Service had been separately mentioned and the respective service taxes were not accor .....

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