9911796707
TMI Blog2017 (3) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... de out against M/s Abhijit Travels for alleged short-payment of tax of Rs. 6,75,528/- on services rendered to Jawaharlal Nehru Port Trust between April 2004 and March 2009 in three show cause notices dated 16th November 2007 for October 2006 to March 2007 for Rs. 99,311/-, 26th August 2009 for April 2004 to September 2005 for Rs. 4,30,622/- and 30th March 2010 for 2005-06 to 2008-09 for Rs. 1,36,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices on which tax liability had not been discharged. It was also noted that assessee claims this amount to be receipts on account of providing ambulances. The impugned order records that the value of ambulance services is not ascertained or available separately before observing that the period covered in the later notice overlaps the period covered in the first show cause notice and, being on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Consequent upon issuance of Notification No. 8/2004-ST dated 9.7.2004, the appellants would get the benefit of abatement of 60% on the value of Tour operator services. Taking the aspects discussed above and in terms of self assessment, the appellants should pay Service Tax and the same should be brought to the notice of the Department for verification of the correctness of the payment particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. 8. In the interests of justice, it would be appropriate to remand the matter to the first appellate authority to hear the matter afresh and decide on appeal of assessee after due consideration of order of original authority and the submissions made by the assessee. 9. To enable this, the impugned order is set aside and matter remanded to the appellate authority. (Pronounced in Court on 02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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