9911796707
TMI Blog2017 (3) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... me are indicated in the profit and loss account of the appellant - Similarly, on the tax liability on the commission income for use of CRS, the learned Commissioner (Appeals) did not arrive at a clear finding as to what kind of promotion or marketing of such CRS and to which client, is being made by the appellant - matter requires reconsideration - appeal allowed by way of remand. - Service Tax Appeal No.352 of 2011 - ST/A/52299/2017-CU[DB] - Dated:- 10-3-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Arvind Singh Chawla, C.A. for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran The appeal is against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 76 of the Act while disposing of the appeal by Revenue on the said original order. 3. The learned Counsel appearing for the appellant submitted that they are registered with the Department for payment of service tax as Air Travel Agents. They were discharging service tax on the said service in terms of Rule 6 (7) of Service Tax Rules, 1994. They have correctly discharged the service tax. The learned Counsel referred to the finding in the impugned order which stated that when the appellants discharged service tax liability by opting to the provisions under Rule 6 (7), then they are not required to pay service tax as confirmed in the original order. The learned Counsel further submitted that even after such finding, the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel submitted that the appellants have deposited service tax on income received under various categories like car rental, hotel reservation, rail reservation, passport/visa services and foreign exchange commission. The impugned order did not give any reason for upholding the service tax liability on these incomes. It simply states that since the tax has been deposited under protest and no detailed reasons were given for protest, it is recorded that the appellants agreed on their liability to service tax. 5. The learned AR reiterated the findings of the lower Authorities. 6. We have heard both the sides and perused the appeal records. On perusal of the appeal papers it is clear that the Original Authority passed ex-parte ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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