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TMI Blog2017 (1) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... on for tour operator service as contained in N/N.20/2009-ST made available retrospectively w.e.f. 01.04.2000 is not available for examination by the lower authorities. The applicability of the said exemption to the appellants required re-verification of basic documents, more specifically the registration status of the vehicles operated by the appellants. In case the said exemption is found to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e". 2. The ld. Counsel for the appellants submitted that though before the lower authorities the appellants claimed to be operator of stage carriers, the impugned order held that their vehicles have contract carriage permit and as such held to be liable for "tour operator service". He relied on the exemption notification No.20/2009-ST dated 07.07.2009 which exempted taxable service under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question of time bar as the notice never brought out any element of suppression etc. to invoke extended period for demand. 4. The ld. A.R. contested the submissions of the ld. Counsel and submitted that the appellants themselves argued before the lower authorities that they were not covered by contract carriage permit. 5. In view of the exemption Notification now they are making the contrary p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined. The question of time bar also has to be examined in view of the submissions made by the ld. Counsel. 8. For the above said reasons we find it fit and proper to remand these cases to the original authority to examine the basic facts alongwith supporting evidence and to arrive at a fresh finding on merits. The appellant shall be given adequate opportunity to present their case. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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