2007 (8) TMI 58

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..... the appellant activity covered under 'Travel Agent service' - Held that tax can't collected without issuance of proper SCN
[Order per (Oral)]. - This appeal has been filed against Order-in-Appeal No.11/2007-S.T., dated 6-2-2007 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Cochin. 2. Shri M.G. Varadarajan, learned Counsel who appeared on behalf of the appell .....

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..... 004-ST dated 10-9-2004 which exempts proprietary concerns from payment of tax under the "Business Auxiliary Services". 3. The learned SDR Shri K. Sambi Reddy, reiterated the impugned Order-in-Appeal. 4. I heard both sides. The point at issue is very simple. The appellants are obviously rendering the services of travel agent which was brought under the Service Tax net only with effect from 10-9-2 .....

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